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The 2025 Florida Statutes
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F.S. 196.151196.151 Homestead exemptions; approval, refusal, hearings.—The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before July 1 of that year, carefully consider all applications for tax exemptions that have been filed in their respective offices on or before March 1 of that year. If, upon investigation, the property appraiser finds that the applicant is entitled to the tax exemption applied for under the law, he or she shall make such entries upon the tax rolls of the county as are necessary to allow the exemption to the applicant. If, after due consideration, the property appraiser finds that the applicant is not entitled under the law to the exemption asked for, he or she shall immediately make out a notice of such disapproval, giving his or her reasons therefor, a copy of which notice must be served upon the applicant by the property appraiser either by personal delivery or by registered mail to the post office address given by the applicant. The applicant may appeal to the value adjustment board the decision of the property appraiser refusing to allow the exemption for which application was made, and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim for exemption and shall hear the applicant in person or by agent on behalf of his or her right to such exemption. The value adjustment board shall reverse the decision of the property appraiser in the cause and grant exemption to the applicant if in its judgment the applicant is entitled thereto or shall affirm the decision of the property appraiser. The action of the board is final in the cause unless the applicant shall, within 15 days from the date of refusal of the application by the board, file in the circuit court of the county in which the homestead is situated a proceeding against the property appraiser for a declaratory judgment as is provided by chapter 86 or other appropriate proceeding. The failure of the taxpayer to appear before the property appraiser or value adjustment board or to file any paper other than the application above provided does not constitute any bar or defense to the proceedings.History.—s. 8, ch. 17060, 1935; CGL 1936 Supp. 897(9); ss. 1, 2, ch. 69-55; s. 36, ch. 71-355; s. 14, ch. 76-133; s. 8, ch. 76-234; s. 11, ch. 81-219; s. 7, ch. 86-300; s. 156, ch. 91-112; s. 11, ch. 93-132; s. 996, ch. 95-147. Note.—Former s. 192.19.
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Annotations, Discussions, Cases:
Cases Citing Statute 196.151
Total Results: 10
288 So. 2d 196
Supreme Court of Florida | Filed: Dec 5, 1973 | Docket: 1696282
Cited 20 times | Published
of Tax Adjustment in accordance *198 with Section 196.151, Florida Statutes. Defendant argues that the
567 So. 2d 461, 1990 WL 126327
District Court of Appeal of Florida | Filed: Aug 30, 1990 | Docket: 1721514
Cited 4 times | Published
date for denying homestead applications. See § 196.151, Fla. Stat. (1987). The other three denials, like
474 So. 2d 865, 10 Fla. L. Weekly 1943
District Court of Appeal of Florida | Filed: Aug 14, 1985 | Docket: 1749701
Cited 4 times | Published
for over a year after the deadline expired. (Section 196.151, Florida Statutes, requires the homestead exemption
736 So. 2d 1253, 1999 WL 493103
District Court of Appeal of Florida | Filed: Jul 14, 1999 | Docket: 1736635
Cited 3 times | Published
have been filed in their respective offices." § 196.151, Fla. Stat. (1997). If a property appraiser disapproves
465 F. Supp. 1191, 1979 U.S. Dist. LEXIS 14179
District Court, S.D. Florida | Filed: Feb 26, 1979 | Docket: 886957
Cited 3 times | Published
Judicial Review §§ 194.171-194.231; and Chapter 196, § 196.151 (F.S.1977).
This argument is based upon certain
92 So. 3d 299, 2012 WL 2913295, 2012 Fla. App. LEXIS 11703
District Court of Appeal of Florida | Filed: Jul 18, 2012 | Docket: 60310210
Cited 2 times | Published
their declaratory action is filed pursuant to section 196.151 (concerning homestead exemptions) and chapter
District Court of Appeal of Florida | Filed: Dec 23, 2024 | Docket: 69491571
Published
court ruled that only the
notice requirements in § 196.151 apply. It added that if the notice
requirements
Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166
Published
Argued: Apr 19, 2024
exemption.” Id. § 196.193(5)(a); see also id. § 196.151. 7
Florida’s constitution requires
889 So. 2d 177, 2004 Fla. App. LEXIS 19097, 2004 WL 2895610
District Court of Appeal of Florida | Filed: Dec 15, 2004 | Docket: 64834999
Published
procedures for homestead exemptions contained in section 196.151, Florida Statutes.
. See Volusia County v
133 B.R. 557, 1991 Bankr. LEXIS 1583, 1991 WL 229809
United States Bankruptcy Court, M.D. Florida | Filed: Nov 4, 1991 | Docket: 65780261
Published
is served upon the applicant. Fla.Stat.Ann. § 196.-151 (1991). The appraiser files this notice with
