Florida Statute 196.061 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.061

196.061 Rental of homestead to constitute abandonment.—

(1) The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of such dwelling as a homestead, and the abandonment continues until the dwelling is physically occupied by the owner. However, such abandonment of the homestead after January 1 of any year does not affect the homestead exemption for tax purposes for that particular year unless the property is rented for more than 30 days per calendar year for 2 consecutive years.

(2) This section does not apply to a member of the Armed Forces of the United States whose service is the result of a mandatory obligation imposed by the federal Selective Service Act or who volunteers for service as a member of the Armed Forces of the United States. Moreover, valid military orders transferring such member are sufficient to maintain permanent residence for the purpose of s. 196.015 for the member and his or her spouse.

History.—s. 1, ch. 59-270; s. 1, ch. 67-459; ss. 1, 2, ch. 69-55; s. 5, ch. 95-404; s. 8, ch. 96-397; s. 3, ch. 2010-182; s. 18, ch. 2012-193; s. 1, ch. 2013-64.

Note.—Former s. 192.141.

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Amendments to 196.061

Annotations, Discussions, Cases:

Cases Citing Statute 196.061

Total Results: 8

Zivitz v. Zivitz

16 So. 3d 841, 2009 Fla. App. LEXIS 5870, 2009 WL 1424067

District Court of Appeal of Florida | Filed: May 22, 2009 | Docket: 1640738

Cited 9 times | Published

1st DCA 2009) (concluding that pursuant to section 196.061, Florida Statutes, one can abandon property's

Haddock v. Carmody

1 So. 3d 1133, 2009 Fla. App. LEXIS 354, 2009 WL 129762

District Court of Appeal of Florida | Filed: Jan 21, 2009 | Docket: 1653616

Cited 8 times | Published

challenge the trial court's final judgment finding section 196.061, Florida Statutes (2005), unconstitutional

Mitchell v. Higgs

61 So. 3d 1152, 2011 Fla. App. LEXIS 5197

District Court of Appeal of Florida | Filed: Apr 13, 2011 | Docket: 60300370

Cited 5 times | Published

that was subject to a rental program. Under section 196.061, Florida Statutes (2005), the rental of an

State v. Parrish

567 So. 2d 461, 1990 WL 126327

District Court of Appeal of Florida | Filed: Aug 30, 1990 | Docket: 1721514

Cited 4 times | Published

improperly because the property had been rented. Section 196.061, Florida Statutes,[2] generally known as the

Matter of Betancourt

154 B.R. 90, 7 Fla. L. Weekly Fed. B 110, 1993 Bankr. LEXIS 700

United States Bankruptcy Court, S.D. Florida. | Filed: Apr 23, 1993 | Docket: 1440851

Cited 2 times | Published

Constitution Article X section 4 and Florida Statute § 196.061 and therefore is subject to administration by

Rogers, Rogers v. Gregor, Skipper

District Court of Appeal of Florida | Filed: Dec 23, 2024 | Docket: 69491571

Published

abandoning the homestead by renting it contrary to § 196.061 (entitled “Rental of Homestead to constitute abandonment”):

Bill Furst, etc. v. Rod Rebholz, etc.

Supreme Court of Florida | Filed: Apr 6, 2023 | Docket: 67146581

Published

all. Rebholz also seeks support from section 196.061, Florida Statutes (2014). There, the Legislature

Ago

Florida Attorney General Reports | Filed: Mar 1, 2002 | Docket: 3257258

Published

to a determination of permanent residence. Section 196.061, Florida Statutes, generally makes the rental