196.061

Rental of homestead to constitute abandonment.

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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.

Notes of Decisions

Cited in 8 cases (3 in the last 5 years), 1990–2026 · leading case: Haddock v. Carmody

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Haddock v. Carmody (2009) fladistctapp · cites it 33× “§ 196.061, Fla. Stat. (2005). The trial court declared this statute unconstitutional as applied to Appellees since it conflicts with their constitutional right to a homestead tax exemption.”

State v. Parrish (1990) fladistctapp · cites it 6× “[2] § 196.061, Fla. Stat. (1987), provides in part: The rental of an entire dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of said dwelling as a homestead, and said abandonment shall continue until such dwelling is physically…”

Matter of Betancourt (1993) flsb · cites it 9× “061, a Taxation and Finance statute which caption reads “Rental of homestead to constitute abandonment” to further support his position of abandonment: that the rental of the homestead property constitutes abandonment as stated by F.S. § 196.061. Art. X § 4 of the Florida…”

Zivitz v. Zivitz (2009) fladistctapp · cites it 2× “1st DCA 2009) (concluding that pursuant to section 196.061, Florida Statutes, one can abandon property’s homestead status by renting it out); Cutler v.”

Mitchell v. Higgs (2011) fladistctapp · cites it 2× “Under section 196.061, Florida Statutes (2005), the rental of an entire dwelling claimed to be a homestead “shall constitute the abandonment of said dwelling as a homestead.”

Bill Furst, etc. v. Rod Rebholz, etc. (2023) fla · cites it 3× “Rebholz also seeks support from section 196.061, Florida Statutes (2014).”

Rogers, Rogers v. Gregor, Skipper (2024) fladistctapp “); and (2) abandoning the homestead by renting it contrary to § 196.061 (entitled “Rental of Homestead to constitute abandonment”): After receiving the notice, Appellants contacted the Property Appraiser claiming that the notice was invalid.”

Ella III, LLC v. Ethan Madden, Ciara J. Hare, and United Southern Bank (2026) fladistctapp “Section 196.061 is a bar within four years only where there is adverse possession.”

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