Florida/Georgia Personal Injury & Workers Compensation

...ially in excess of ninety-eight years. The Legislature codified these constitutional provisions in sections 196.031(1) and (2), Florida Statutes, which specifically recognize that a co-op may qualify as a homestead for purposes of taxation. See also § 196.041, Fla....

...cision in Ammerman v. Markham, 222 So.2d 423 (Fla. 1969), which provides that the homestead exemption is applicable to cooperative apartments solely for the purpose of taxation." In re: Estate of Wartels, supra, at 50. We agree with this conclusion. Section 196.041, Florida Statutes (1973) grants homestead exemption to a tenant-stockholder or member of a cooperative apartment corporation who is entitled to occupy for dwelling purposes an apartment in a building owned by the corporation....

...The trial court ultimately entered summary judgment in favor of Nikolits, finding that no exemption was appropriate and that the property should be assessed as it originally was by appellee. This appeal ensued. The issue on appeal is whether a corporate entity of a type not enumerated under sections 196.031 or 196.041, Florida Statutes (1997), which holds title to residential real property, qualifies for the homestead tax exemption under Article VII, section 6 of the Florida Constitution....

...l 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. § 196.041, Fla....

...purchases a membership in a corporation that owns the land on which the mobile home sits, but must still pay rent for use of the land, is entitled to a homestead exemption. The Attorney General, relying on AGO 80-32, opined that sections 196.031 and 196.041 demonstrate the legislatures intent to extend the homestead exemption to only those listed in the statute, and to none others....

...VII of the 1968 Revised Constitution and the constitutional definition of real property and legal and beneficial title in equity thereto as used in s. 6(a), Art. VII of the 1968 Revised Constitution. The language employed in ch. 67-339, now found in ss. 196.031 and 196.041, F....

...S., would seem to demonstrate that the Legislature purposed the additional extension of the homestead tax exemption only to owners of condominium and cooperative apartments and no others. The other enumerated class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise eligible, qualified for and entitled to the prescribed homestead exemption....

...Atty Gen. Fla. 80-31 (1980). Thus, both the Attorney Generals Office and the Department of Revenue believe that the legislature intended to extend the homestead exemption exclusively to the list of corporately owned properties in sections 196.031 and 196.041....

...gislative initiative expressed such an intent. As to the issue of whether the legislative initiatives conflict with Article VII, section 6 of the Florida Constitution, the legislature properly exercised its authority by enacting sections 196.031 and 196.041, and we find no conflict between Article VII, section 6 of the Florida Constitution and these statutes. Next, we turn to sections 196.031 and 196.041 to determine whether either statute is of doubtful meaning....

...ion were properly taxed as property owners, noting that they directly fall within the scope of Article VII, section 6(a). 426 So.2d at 76. Such members of a mobile home corporation are also expressly included within the scope of sections 196.031 and 196.041....

...ircuit. Dills v. City of Marietta, Ga., 11 Cir.1982, 674 F.2d 1377, 1380. However, Manda dealt with a homestead for tax purposes. It is well settled that homestead decisions for tax purposes are based upon a completely different statutory provision (§ 196.041, Florida Statutes) and may have no relevancy to decisions for forced sale purposes....

...NOTES [1] (1939), 137 Fla. 114, 188 So. 103, same case (1940), 141 Fla. 318, 193 So. 45. [2] Cf. Hillsborough County Aviation Authority v. Walden (Fla. 1968), 210 So.2d 193; Park-N-Shop v. Sparkman (Fla. 1957), 99 So.2d 571. [3] (Fla. 1973), 275 So.2d 505, 509 n. 2. [4] § 196.041, F.S....

...l or beneficial title to that home and, in good faith, make it their permanent residence. For homestead exemption purposes only, individuals holding beneficial title includes residents whose stay on the property is limited by jointure or settlement. § 196.041, Fla. Stat. (1993). Here, both parties agree the QPRT is valid under I.R.C. § 2702 and creates a jointure or settlement under the meaning of § 196.041 of the Florida Statutes....

...e to the property for homestead exemption purposes. Neither the statute nor the constitution places such a time limit on beneficial title, and we decline to do so as well. It is enough that the Welbaums held beneficial title, under the definition of § 196.041, during the year in which they claim the exemption....

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

...al records of the county in which the property is located. . . . ." The Legislature has qualified this statutory language by defining the terms "cooperative corporation" and "tenant-stockholder or member" as those terms are used in subsection (1). 1 Section 196.041 , Florida Statutes, delineates those holding equitable title to homestead property who may claim a homestead exemption: "(1) Vendees in possession of real estate under bona fide contracts to purchase ....

...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." Neither section 196.031 , Florida Statutes, nor section 196.041 , Florida Statutes, includes a foreign limited liability partnership in the list of entities that qualify for homestead exemption. The Attorney General's Office, the Department of Revenue and the courts of this state have concluded that the Legislature intended to limit the list of equitably owned properties in sections 196.031 and 196.041 , Florida Statutes, to those specifically enumerated....

...who purchased a membership in a corporation that owned the land on which the mobile home was located, but who was still required to pay rent for use of the land, was entitled to a homestead exemption. This office concluded that sections 196.031 and 196.041 demonstrate the Legislature's intent to extend the homestead exemption only to those listed in the statute, and to no others....

...6 of Art. VII of the 1968 Revised Constitution and the constitutional definition of real property and legal and beneficial title in equity thereto as used in s. 6(a), Art. VII of the 1968 Revised Constitution. The language employed in . . . ss. 196.031 and 196.041 , F.S., would seem to demonstrate that the Legislature purposed the additional extension of the homestead tax exemption only to owners of condominium and cooperative apartments and no others. The other enumerated class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise eligible, qualified for and entitled to the prescribed homestead exemption." 2 In a recent decision by the Fourth District Court of Appeal, Prewitt Management Corporation v. Nikolits , 3 the court framed the issue on appeal as "whether a corporate entity of a type not enumerated under sections 196.031 or 196.041 , Florida Statutes (1997), which holds title to residential real property, qualified for the homestead tax exemption under Article VII , section 6 of the Florida Constitution." 4 The court cited the Attorney General Opinions discussed above,...

...8 Thus, where a statute expressly references exemptions and specifies the situations where those exemptions apply, "an inference must be drawn that what is not included by specific reference was intended to be omitted or excluded." 9 In light of the limitations in sections 196.031 and 196.041 , Florida Statutes, previous opinions of this office and the Department of Revenue, and the case of Prewitt Management Corporation v....

...We further specifically held that a cooperative apartment was not an interest in land for the purposes of descent and distribution under the homestead laws *3 of this state except for the allowance of a homestead tax exemption as specifically provided in section 196.041, Florida Statutes....

...nt corporation. (3) The tax imposed by subsection (2) shall be paid by the purchaser, and the document recorded in the office of the clerk of the circuit court as evidence of ownership. . In re Estate of Wartels, 357 So.2d 708 at 710-11 (Fla. 1978): Section 196.041, Florida Statutes (1973) grants homestead exemption to a tenant-stockholder or member of a cooperative apartment corporation who is entitled to occupy for dwelling purposes an apartment in a building owned by the corporation....

....” This right is subject to termination by University Village for many reasons in addition to the resident’s death. The plaintiffs argue that the legislature has provided an exemption more generous than that contained in the constitution because section 196.041(2), Florida Statutes (1989), permits an exemption for a “beneficial interest for life.” Assuming, merely for the sake of argument, that the legislature intended this statute to be more extensive than the constitution and further a...

...At the outset, courts interpret statutes by first looking to the actual language of the statute, and reading that language for its plain and ordinary meaning. See e.g., Koile v. State, 934 So.2d 1226 (Fla.2006). Here, the pertinent statutes are sections 196.031 and 196.041, Florida Statutes (2005). Section 196.031 provides a homestead exemption to [e]very person who ... has the legal or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same his or her permanent residence. Section 196.041 states that lessees owning the leasehold interest in a bona fide lease having an original term of 98 years or more in a residential parcel ... shall be deemed to have legal or beneficial and equitable title to said property. The plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus lessee of a residential parcel permanently occupied as a residence qualifies for a homestead exemption....

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

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

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

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

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

...Florida courts are extremely reluctant to take this step and will try to sustain the trust whenever possible. 8 In general, the courts have held that the homestead exemption is to be construed liberally for the benefit of those it was designed to protect. 9 In this regard, section 196.041 (2), Florida Statutes, provides: "A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s....

...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." 10 (e.s.) This office, in Attorney General Opinion 90-70, recognized that pursuant to the provisions of section 196.041 (2), Florida Statutes, a trust beneficiary specifically granted a life estate in real property by the trust may qualify for the homestead exemption. 11 Attorney General Opinion 94-50 again addressed the question of a beneficiary's entitlement to a homestead exemption under section 196.031 (1), Florida Statutes. Based on the terms of section 196.041 (2), Florida Statutes, above, the opinion concludes that a trust beneficiary is entitled to a homestead exemption only if the beneficiary holds equitable title to the real estate "for life." In that opinion, the trust agreement did no...

...xemption on property upon which he or she resides and in good faith makes a permanent residence. With specific regard to beneficiaries of Florida Land Trusts who are not also trustees under section 689.071 , Florida Statutes, I would again note that section 196.041 (2), Florida Statutes, provides: "A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s....

...y." Clearly, the beneficial interest conveyed under section 689.071 (2), Florida Statutes, could include interests other than interests for life. Thus, a beneficiary for purposes of a Florida Land Trust would not necessarily come within the scope of section 196.041 (2), Florida Statutes, for purposes of entitlement to a homestead exemption....

...ourt of Appeal subsequently issued a per curiam affirmance in favor of an appellee who claimed a homestead exemption that she had conveyed to a qualified personal residence trust and in which she retained a right to reside for a term of eight years. Section 196.041 (2), Florida Statutes, specifically provides that "[a] person who otherwise qualified by the required residence for the homestead tax exemption provided in s....

...2d 621 (Fla. 2d DCA 1969). And see Ops. Att'y Gen. Fla. 76-204 (1976) and 74-313 (1974). 9 See, e.g., Drucker v. Rosenstein , 19 Fla. 191 (Fla. 1882); Cain v. Cain , 549 So. 2d 1161 (Fla. 4th DCA 1989). And see Op. Att'y Gen. Fla. 90-70 (1990). 10 Section 196.041 (2), Fla....

...es, jointly, [o]r in common . . . ." Based on the information you have provided it appears that the beneficiary does not have legal title, and will, therefore, be entitled to the homestead exemption only if he has equitable title to the real estate. Section 196.041 (2), F.S., provides that: A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s....

...om it is designed to protect. 4 Inasmuch as the beneficiary resides on the property and has a possessory right in such real property based upon the trust instrument which grants him such beneficial interest for his life, the beneficiary, pursuant to s. 196.041 (2), F.S., is considered to have "equitable title to real estate," and, having complied with all the requirements of s....