Florida Statutes

Fla. Stat. § 196.151 (2025)

Homestead exemptions; approval, refusal, hearings.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

196.151 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.

Notes of Decisions

Cited in 10 cases (2 in the last 5 years), 1973–2024 · leading case: Horne v. Markham, 288 So. 2d 196 (Fla. 1973).

Sort: Relevance Newest Treatment

Horne v. Markham, 288 So. 2d 196 (Fla. 1973). · cites it 3× “"Defendant contends that the disapproval of Plaintiff's application by the Tax Assessor was a mere tentative administrative determination which automatically brings the application before the Board of Tax Adjustment in accordance *198 with Section 196.151, Florida Statutes.…”

State v. Parrish, 567 So. 2d 461 (Fla. 1st DCA 1990). · cites it 2× “However, in 1988, seven denials, in addition to the Parrish application, were predicated on a determination that property formerly eligible for homestead was being rented.”

Nikolits v. Ballinger, 736 So. 2d 1253 (Fla. 4th DCA 1999). · cites it 2× “" § 196.151, Fla. Stat. (1997). If a property appraiser disapproves an application for homestead exemption, the applicant may appeal to the value adjustment board, whose action on the application is final, unless the applicant files a declaratory judgment proceeding "within 15…”

Lloyd v. Page, 474 So. 2d 865 (Fla. 1st DCA 1985). · cites it 2× “(Section 196.151, Florida Statutes, requires the homestead exemption applicant to file his suit within 15 days from the property adjustment board's refusal of the homestead exemption application.”

Robert R. Turner v. Sharon W. Jordan, 117 F.4th 1289 (11th Cir. 2024). “Fla. Stat. § 196.151 ; see also id. § 194.”

Rodriguez v. Steirheim, 465 F. Supp. 1191 (S.D. Fla. 1979). “231; and Chapter 196, § 196.151 (F.S.1977). This argument is based upon certain consequences flowing from the case of Juarrero v.”

Nikolits v. Hanna, 92 So. 3d 299 (Fla. 4th DCA 2012). · cites it 2× “*301 The property owners take the position that their declaratory action is filed pursuant to section 196.151 (concerning homestead exemptions) and chapter 86 (concerning declaratory judgments).”

Todora v. Silverstein, 889 So. 2d 177 (Fla. 2d DCA 2004). · cites it 2× “Neither party relies upon the procedures for homestead exemptions contained in section 196.151, Florida Statutes. . See Volusia County v.”

Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024). · cites it 6× “Ultimately, both parties sought summary judgment and the trial court ruled that only the notice requirements in § 196.151 apply. It added that if the notice requirements of § 196.”

In re Millsaps, 133 B.R. 557 (Bankr. M.D. Fla. 1991). · cites it 2× “Fla.Stat.Ann. § 196.151 (1991). In this case, the property appraiser and the board appear to have followed all applicable procedural provisions of the Florida Statutes in processing the Millsaps’ application.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.