Florida Statute 196.061 | Lawyer Caselaw & Research

The 2024 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.

F.S. 196.061 on Google Scholar

F.S. 196.061 on Casetext

Amendments to 196.061

Arrestable Offenses / Crimes under Fla. Stat. 196.061

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.061.

Annotations, Discussions, Cases:

Cases Citing Statute 196.061

Total Results: 9

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

Court: Fla. | Date Filed: 2023-04-06T00:53:00-07:00

Snippet: Rebholz also seeks support from section 196.061, Florida Statutes (2014). There, the Legislature…homestead exemption. We think that section 196.061 has no bearing on this case. The property appraiser…homestead exemption as to that portion. Section 196.061 simply does not speak to the circumstances here

Fidelity Warranty Services, Inc. v. Firstate Insurance Holdings, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2012-10-03T00:00:00-07:00

Citation: 98 So. 3d 672, 2012 WL 4511329, 2012 Fla. App. LEXIS 16726

Snippet: attorney time. The trial court also awarded $87,196.61 in costs to Firstate. As for JMA’s motion for fees…court awarded Firstate costs in the amount of $87,196.61, finding that it was the party who had actually

Mitchell v. Higgs

Court: Fla. Dist. Ct. App. | Date Filed: 2011-04-13T00:00:00-07:00

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

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

Zivitz v. Zivitz

Court: Fla. Dist. Ct. App. | Date Filed: 2009-05-22T00:00:00-07:00

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

Snippet: DCA 2009) (concluding that pursuant to section 196.061, Florida Statutes, one can abandon property'

Haddock v. Carmody

Court: Fla. Dist. Ct. App. | Date Filed: 2009-01-21T00:00:00-08:00

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

Snippet: application of section 196.061, Florida Statutes, which states in part: 196.061 Rental of homestead to…trial court's final judgment finding section 196.061, Florida Statutes (2005), unconstitutional as applied… find the trial court erred in finding section 196.061, Florida Statutes, unconstitutional as applied … reverse. Further, we hold that, under section 196.061, Florida Statutes, Appellees rented their entire… abandonment of homestead status under section 196.061, Florida Statutes. Appellees promptly removed the

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Court: Fla. Att'y Gen. | Date Filed: 2002-02-28T23:53:00-08:00

Snippet: determination of permanent residence. Section 196.061, Florida Statutes, generally makes the rental of…properly be granted. An exception is provided by ss. 196.061 and 196.071, F.S., so that military personnel who

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Court: Fla. Att'y Gen. | Date Filed: 1997-03-26T23:53:00-08:00

Snippet: properly be granted. An exception is provided by ss.196.061 and 196.071, F.S., so that military personnel who

State v. Parrish

Court: Fla. Dist. Ct. App. | Date Filed: 1990-08-30T00:53:00-07:00

Citation: 567 So. 2d 461

Snippet: because the property had been rented. Section 196.061, Florida Statutes,[2] generally known as the "…relied on the rental abandonment statute, section 196.061, Florida Statutes (1985), as justification for …contributors to Brand's political campaign. [2] § 196.061, Fla. Stat. (1987), provides in part: The rental

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Court: Fla. Att'y Gen. | Date Filed: 1974-04-10T00:53:00-07:00

Snippet: properly be granted. An exception is provided by ss. 196.061 and 196.071, F.S., so that military personnel who