Florida Statute 196.151 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.151

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.

F.S. 196.151 on Google Scholar

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Amendments to 196.151

Arrestable Offenses / Crimes under Fla. Stat. 196.151

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.151.

Annotations, Discussions, Cases:

Cases Citing Statute 196.151

Total Results: 14

Nikolits v. Hanna

Court: District Court of Appeal of Florida | Date Filed: 2012-07-18

Citation: 92 So. 3d 299, 2012 WL 2913295, 2012 Fla. App. LEXIS 11703

Snippet: declaratory action is filed pursuant to section 196.151 (concerning homestead exemptions) and chapter 86

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Court: Florida Attorney General Reports | Date Filed: 2009-11-24

Snippet: homestead exemptions as provided for under s. 196.151. 3. Hearing appeals from exemptions denied, or

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Court: Florida Attorney General Reports | Date Filed: 2005-11-09

Snippet: delegated to this office. See ss. 196.141 and 196.151, Fla. Stat., and Ops. Att'y Gen. Fla. 82-99 (1982)

Todora v. Silverstein

Court: District Court of Appeal of Florida | Date Filed: 2004-12-15

Citation: 889 So. 2d 177, 2004 Fla. App. LEXIS 19097, 2004 WL 2895610

Snippet: for homestead exemptions contained in section 196.151, Florida Statutes. . See Volusia County v. Daytona

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Court: Florida Attorney General Reports | Date Filed: 2003-02-12

Snippet: homestead exemptions as provided for under s. 196.151. 3. Appeals from exemptions denied, or disputes

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Court: Florida Attorney General Reports | Date Filed: 2002-03-01

Snippet: White, 149 So.2d 576 (Fla. 2d DCA 1963). 3 See, s. 196.151, Fla. Stat. And see, Ops. Att'y Gen. Fla. 82-99

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Court: Florida Attorney General Reports | Date Filed: 2001-10-18

Snippet: homestead exemptions as provided for under s. 196.151. 3. Appeals from exemptions denied, or disputes

Nikolits v. Ballinger

Court: District Court of Appeal of Florida | Date Filed: 1999-07-14

Citation: 736 So. 2d 1253, 1999 WL 493103

Snippet: have been filed in their respective offices." § 196.151, Fla. Stat. (1997). If a property appraiser disapproves

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Court: Florida Attorney General Reports | Date Filed: 1997-03-27

Snippet: White, 149 So.2d 576 (Fla. 2d DCA 1963). 3 See, s. 196.151, Fla. Stat. And see, Ops. Att'y Gen. Fla. 82-99

State v. Parrish

Court: District Court of Appeal of Florida | Date Filed: 1990-08-30

Citation: 567 So. 2d 461, 1990 WL 126327

Snippet: date for denying homestead applications. See § 196.151, Fla. Stat. (1987). The other three denials, like

Lloyd v. Page

Court: District Court of Appeal of Florida | Date Filed: 1985-08-14

Citation: 474 So. 2d 865, 10 Fla. L. Weekly 1943

Snippet: over a year after the deadline expired. (Section 196.151, Florida Statutes, requires the homestead exemption

Snippet: Tax Adjustment in accordance *198 with Section 196.151, Florida Statutes. Defendant argues that the quasi-judicial

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