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Florida Statute 196.31 - Full Text and Legal Analysis
Florida Statute 196.31 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 196.31 Case Law from Google Scholar Google Search for Amendments to 196.31

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
196.31 Taxes against state properties; notice.—Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose of taxation, which said lands or any of them or other property, are or shall be subject to special assessments or taxes, the tax collector or other tax collecting agency having authority to collect such taxes or special assessments shall, upon such taxes or special assessments becoming legally due and payable, mail to the state agency or department holding such land or other property, or if held by the state, then to the Board of Trustees of the Internal Improvement Trust Fund at Tallahassee, a notice and make notation under the same date of such notice on the tax roll, which said notice shall contain a description of the lands or other property owned by the state or its agency upon which taxes or special assessments have been levied and are collectible, and the amount of such special assessments or taxes, and unless such notation of notice on the tax roll shall have been made, any nonpayment by the said state or its agency of taxes or special assessments shall not constitute a delinquency or be the basis on which the said lands or other property may be sold for the nonpayment of such taxes or special assessments.
History.—s. 1, ch. 15640, 1931; CGL 1936 Supp. 953(1); ss. 1, 2, ch. 69-55; ss. 27, 35, ch. 69-106.
Note.—Former s. 192.27.

F.S. 196.31 on Google Scholar

F.S. 196.31 on CourtListener

Amendments to 196.31


Annotations, Discussions, Cases:

Cases Citing Statute 196.31

Total Results: 71  |  Sort by: Relevance  |  Newest First

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In Re Dwight H. Owen, Debtor. Dwight H. Owen v. Helen Owen, 961 F.2d 170 (11th Cir. 1992).

Cited 20 times | Published | Court of Appeals for the Eleventh Circuit | 26 Collier Bankr. Cas. 2d 1758, 1992 U.S. App. LEXIS 10375, 1992 WL 84899

inheritance provisions. See Fla.Stat. § 196.031; Fla. Const, art. 7, § 3. The property was never
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Reinish v. Clark, 765 So. 2d 197 (Fla. 1st DCA 2000).

Cited 17 times | Published | Florida 1st District Court of Appeal | 2000 WL 991017

does not qualify it as a "permanent residence." § 196.031(3)(d), Fla. Stat. The Reinishes admit that they
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In Re Est. of Wartels, 357 So. 2d 708 (Fla. 1978).

Cited 12 times | Published | Supreme Court of Florida

cooperative apartments. The Court considered Section 196.031, Florida Statutes (1973) which allowed the
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In Re Lee, 223 B.R. 594 (Bankr. M.D. Fla. 1998).

Cited 11 times | Published | United States Bankruptcy Court, M.D. Florida | 1998 Bankr. LEXIS 1016, 1998 WL 477317

tax exemption privilege itself is set forth in § 196.031(1), Fla.Stat. In pertinent part it provides: Every
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Prewitt Mgmt. Corp. v. Nikolits, 795 So. 2d 1001 (Fla. 4th DCA 2001).

Cited 11 times | Published | Florida 4th District Court of Appeal | 2001 WL 914104

which is on or a part of a cooperative unit. § 196.031, Fla. Stat. (1997). The legislature also enacted
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Robert John Winicki, & Andrew Alexander Strauss v. Robert A. Mallard, 783 F.2d 1567 (11th Cir. 1986).

Cited 9 times | Published | Court of Appeals for the Eleventh Circuit | 1986 U.S. App. LEXIS 22963, 54 U.S.L.W. 2496

rights by the enactment of Florida Statute Section 196.031(3)(d)-(e) (1981), the homestead tax exemption
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Osterndorf v. Turner, 426 So. 2d 539 (Fla. 1983).

Cited 9 times | Published | Supreme Court of Florida

The issue concerns the constitutionality of section 196.031(3)(e), Florida Statutes (Supp. 1980), which
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Willens v. Garcia, 53 So. 3d 1113 (Fla. 3d DCA 2011).

Cited 6 times | Published | Florida 3rd District Court of Appeal | 2011 Fla. App. LEXIS 533, 2011 WL 222150

DCA 2008). . The phrase also appears in section 196.031(1 )(a) of the Florida Statutes (2007), a related
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Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012).

Cited 5 times | Published | Supreme Court of Florida | 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

(the Taxpayers), and declared a portion of section 196.031(1), Florida Statutes (2006), invalid and unenforceable
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Wells v. Haldeos, 48 So. 3d 85 (Fla. 2d DCA 2010).

Cited 5 times | Published | Florida 2nd District Court of Appeal | 2010 Fla. App. LEXIS 15909, 35 Fla. L. Weekly Fed. D 2341

"family unit" is contrary to the intent of section 196.031(5), Florida Statutes (2009), which provides
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In Re Fodor, 339 B.R. 519 (Bankr. M.D. Fla. 2006).

Cited 5 times | Published | United States Bankruptcy Court, M.D. Florida | 19 Fla. L. Weekly Fed. B 183, 2006 Bankr. LEXIS 451, 2006 WL 740602

homestead exemption for tax purposes is found in section 196.031(1), Florida Statutes, which states in pertinent
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Schultz v. Crystal River Three Particip., 686 So. 2d 1391 (Fla. 5th DCA 1997).

Cited 5 times | Published | Florida 5th District Court of Appeal | 22 Fla. L. Weekly Fed. D 380

from the fee simple ownership of the property); § 196.031 (exemption of homestead in various amounts depending
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Lisboa v. Dade Cnty. Prop. Appraiser, 705 So. 2d 704 (Fla. 3d DCA 1998).

Cited 5 times | Published | Florida 3rd District Court of Appeal | 1998 WL 51747

exemption privilege itself is set forth in section 196.031(1), Florida Statutes. In pertinent part it
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Robbins v. Welbaum, 664 So. 2d 1 (Fla. 3d DCA 1995).

Cited 5 times | Published | Florida 3rd District Court of Appeal | 1995 WL 733332

home, which is their permanent residence. Section 196.031, Florida Statutes (Supp. 1994), allows individuals
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State v. Parrish, 567 So. 2d 461 (Fla. 1st DCA 1990).

Cited 4 times | Published | Florida 1st District Court of Appeal | 1990 WL 126327

name, to have homestead status reinstated. See § 196.031(1), Fla. Stat. (1987). Upon receipt of the conveyance
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State, Dept. of Revenue v. Markham, 426 So. 2d 555 (Fla. 4th DCA 1982).

Cited 3 times | Published | Florida 4th District Court of Appeal

therein, the exemption shall be increased... ." Section 196.031(3)(e), Florida Statutes (Supp. 1980), which
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Nordbeck v. Wilkinson, 529 So. 2d 360 (Fla. 2d DCA 1988).

Cited 3 times | Published | Florida 2nd District Court of Appeal | 1988 WL 82674

not affected by the homestead exemption. See § 196.031(1), Fla. Stat.(1987). Affirmed. CAMPBELL, C.J
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GRISOLIA v. Pfeffer, 77 So. 3d 732 (Fla. 3d DCA 2011).

Cited 2 times | Published | Florida 3rd District Court of Appeal | 2011 Fla. App. LEXIS 18673, 2011 WL 5864806

VII, section 6 of the Florida Constitution. See § 196.031, Fla. Stat.
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In Re Santiago, 404 B.R. 564 (Bankr. S.D. Fla. 2009).

Cited 1 times | Published | United States Bankruptcy Court, S.D. Florida.

residence. Fla. Const Art. X, § 4(a)(1); Fla. Stat. § 196.031(1)(a). However, there is nothing in the Florida
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In re Mendoza, 597 B.R. 686 (Bankr. S.D. Fla. 2019).

Cited 1 times | Published | United States Bankruptcy Court, S.D. Florida.

Section 6 of the Florida Constitution and section 196.031(1), Florida Statutes, in order to qualify for
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Osterndorf v. Turner, 411 So. 2d 330 (Fla. 5th DCA 1982).

Cited 1 times | Published | Florida 5th District Court of Appeal

trial court upholding the constitutionality of section 196.031(3)(e), Florida Statutes (Supp. 1980). This
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Venice L. Endsley v. Broward Cnty., Fin. & Admin. Servs. Dep't, Revenue Collections Div. Lori Parrish, as Broward Cnty. Prop. Appraiser, 189 So. 3d 938 (Fla. 4th DCA 2016).

Cited 1 times | Published | Florida 4th District Court of Appeal | 2016 Fla. App. LEXIS 4528, 2016 WL 1129757

the Legislature added a new provision to section 196.031, Florida Statutes, which addressed the ability
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Karayiannakis v. Nikolits, 23 So. 3d 844 (Fla. 4th DCA 2009).

Cited 1 times | Published | Florida 4th District Court of Appeal | 2009 Fla. App. LEXIS 19251, 2009 WL 4641820

property pursuant to article VII, section 4(d).1 Section 196.031(l)(a), Florida Stat*846utes (2007)2, in which
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Winicki v. Mallard, 615 F. Supp. 1244 (M.D. Fla. 1985).

Cited 1 times | Published | District Court, M.D. Florida

Constitution have been violated by Fla.Stat. § 196.031(3)(d)-(e) (the homestead tax exemption statute)
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Ago (Fla. Att'y Gen. 1999).

Published | Florida Attorney General Reports

application to obtain such information."5 Section 196.031, Florida Statutes, one of the statutes enumerated
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Ago (Fla. Att'y Gen. 2005).

Published | Florida Attorney General Reports

implemented this constitutional provision through section 196.031(1), Florida Statutes, which provides: "Every
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Robert R. Turner v. Sharon W. Jordan (11th Cir. 2024).

Published | Court of Appeals for the Eleventh Circuit

Argued: Apr 19, 2024

idence of” his or her legal dependents. Fla. Stat. § 196.031(1)(a). i. Application Process
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Ago (Fla. Att'y Gen. 2004).

Published | Florida Attorney General Reports

implemented this constitutional provision through section 196.031(1), Florida Statutes, which provides: "(1)
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William David Fitts v. Bill Furst, Prop. Appraiser (Fla. 3d DCA 2019).

Published | Florida 3rd District Court of Appeal

permanent residency there in violation of section 196.031(5). The Fittses now appeal the entry of the
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Gerald J. Brielmaier v. Bill Furst, Prop. Appraiser (Fla. 2d DCA 2019).

Published | Florida 2nd District Court of Appeal

permanent residency there in violation of section 196.031(5). Mr. Brielmaier now appeals the entry of
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L. Lowry Baldwin v. Bob Henriquez, as Prop. Appraiser (Fla. 3d DCA 2019).

Published | Florida 3rd District Court of Appeal

which the property was conveyed by deed); cf. § 196.031(1)(a) ("A person who, on January 1, has the
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Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

permanently resides thereon as specified in section 196.031, Florida Statutes, eligible for a total exemption
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Ago (Fla. Att'y Gen. 1996).

Published | Florida Attorney General Reports

naturally dependent upon the owner. . . ." Section 196.031, Florida Statutes, extends the homestead exemption
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

reference to s. 196.031(3)(a), F. S.? SUMMARY: Section 196.031(3)(a), F.S., as amended by Ch. 74-264, Laws
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Ago (Fla. Att'y Gen. 2005).

Published | Florida Attorney General Reports

. ."5 The use of the conjunctive "and" in section 196.031(1), Florida Statutes, indicates that entitlement
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Higgs v. Warrick, 994 So. 2d 492 (Fla. 3d DCA 2008).

Published | Florida 3rd District Court of Appeal | 2008 WL 4866310

031 and 196.041, Florida Statutes (2005). Section 196.031 provides a homestead exemption to [e]very person
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Ago (Fla. Att'y Gen. 1979).

Published | Florida Attorney General Reports

Constitution relating to homestead exemptions. Section 196.031(1), F. S. 1977, reads in pertinent part:
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Miller v. Bd. of Pens. of United Presbyterian Church, 431 So. 2d 350 (Fla. 5th DCA 1983).

Published | Florida 5th District Court of Appeal

homestead exemption provisions set forth in section 196.031, Florida Statutes (1979), to the extent that
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Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

owner has attained age sixty-five . . . . Section 196.031, F. S., increased the exemption to $10,000
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Owen v. Owen (In re Owen), 960 F.2d 170 (11th Cir. 1992).

Published | Court of Appeals for the Eleventh Circuit

certain inheritance provisions. See Fla.Stat. § 196.031; Fla. Const. art. 7, § 3. The property was never
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Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

ArticleVII, section 6, Florida Constitution, and section 196.031, Florida Statutes, which authorize the tax
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Ago (Fla. Att'y Gen. 2003).

Published | Florida Attorney General Reports

provision and implementing statutes.1 Rather, section 196.031, Florida Statutes, extends the homestead tax
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Venice L. Endsley v. Broward Cnty., Fin. & Admin. Servs. Dep't, Revenue Collections Div. Lori Parrish, as Broward Cnty. Prop. Appraiser (Fla. 4th DCA 2016).

Published | Florida 4th District Court of Appeal

Appellant also sought a declaration that section 196.031(5), Florida Statutes, was unconstitutional
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Ago (Fla. Att'y Gen. 2007).

Published | Florida Attorney General Reports

constitutional provision with the enactment of section 196.031(1), Florida Statutes, which provides: "Every
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Ago (Fla. Att'y Gen. 1977).

Published | Florida Attorney General Reports

result of the additional exemptions provided in § 196.031(3), F. S.' Revenue lost as a result of any exemptions
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Overstreet v. Ginsberg, 233 So. 2d 184 (Fla. Dist. Ct. App. 1970).

Published | District Court of Appeal of Florida | 1970 Fla. App. LEXIS 6645

192.13, Fla.Stat., F.S.A, which were renumbered § 196.031 and § 196.041, Fla.Stat., in the 1969 Session
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Ago (Fla. Att'y Gen. 1975).

Published | Florida Attorney General Reports

000 for basic and additional homestead under § 196.031, F.S. [as amended by Ch. 74-264, Laws of Florida]
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Ago (Fla. Att'y Gen. 2002).

Published | Florida Attorney General Reports

VII, section 6, Florida Constitution, and section 196.031, Florida Statutes. The constitutional provision
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Jacobson v. Se. Pers. Leasing, Inc., 113 So. 3d 1042 (Fla. 1st DCA 2013).

Published | Florida 1st District Court of Appeal | 2013 WL 2421065, 2013 Fla. App. LEXIS 8936, 38 Fla. L. Weekly Fed. D 1242

of entitlement to homestead exemption, in section 196.031(1), Florida Statutes, is unenforceable to the
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Scott P. Russell, Etc. v. James Hassett (Fla. 3d DCA 2023).

Published | Florida 3rd District Court of Appeal

when we decided to move to Hong 3 See § 196.031(1)(a), Fla. Stat. (2017).
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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

property for the homestead exemption under section 196.031(1), Florida Statutes? In sum: A homestead exemption
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Dade Cnty. Prop. Appraiser v. Lisboa, 737 So. 2d 1078 (Fla. 1999).

Published | Supreme Court of Florida | 24 Fla. L. Weekly Supp. 382, 1999 Fla. LEXIS 1181, 24 Fla. L. Weekly Fed. S 382

section 6 of the Florida Constitution and section 196.031(1), Florida Statutes, in order to qualify for
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Ago (Fla. Att'y Gen. 2007).

Published | Florida Attorney General Reports

section 6, Florida Constitution, by adopting section 196.031(1), Florida Statutes, which provides: "Every
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Winicki v. Mallard, 417 So. 2d 742 (Fla. 5th DCA 1982).

Published | Florida 5th District Court of Appeal | 1982 Fla. App. LEXIS 20530

his complaint below Winicki seeks to have Section 196.031(3)(d) and (e), Florida Statutes (1981), [providing
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Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

initially in excess of ninety-eight years."3 Section 196.031(1), F.S., reflects this constitutional provision
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Ago (Fla. Att'y Gen. 2007).

Published | Florida Attorney General Reports

of homestead property or does it also amend section 196.031, Florida Statutes, which provides that except
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Olster v. Paskow, 289 So. 2d 11 (Fla. Dist. Ct. App. 1974).

Published | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 8048

undivided share in the common elements. * # * it; * § 196.031, Fla.Stat., F.S.A. * * * # * “(2) * * * ‘cooperative
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Ago (Fla. Att'y Gen. 2007).

Published | Florida Attorney General Reports

subsection (7) or subsection (8)." (e.s.) 4 Section 196.031, Fla. Stat., provides for a homestead exemption
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Ago (Fla. Att'y Gen. 1977).

Published | Florida Attorney General Reports

immediately preceding the date of application. Section 196.031(3), F. S., as amended, did not effect any change
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Greentree Servicing, LLC v. Decanio, 948 So. 2d 1033 (Fla. 5th DCA 2007).

Published | Florida 5th District Court of Appeal | 2007 Fla. App. LEXIS 2591, 2007 WL 542742

homestead status on his property pursuant to section 196.031, Florida Statutes (2002), strongly suggesting
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

the negative for the reasons stated herein. Section 196.031(3)(b), F.S. (s. 1, Ch. 74-264, Laws of Florida)
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De La Mora v. Andonie, 51 So. 3d 517 (Fla. 3d DCA 2010).

Published | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 19096, 2010 WL 5093142

the term "who resides thereon," as found in section 196.031(1)(a), to argue the statute requires the title
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Ago (Fla. Att'y Gen. 2008).

Published | Florida Attorney General Reports

section 6, Florida Statutes, is incorporated in section 196.031(1), Florida Statutes, which tracks the language
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Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

thereto in the manner prescribed by law. . . . Section 196.031(1), F. S., states in pertinent part: Every
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

another legally or naturally dependent on him. Section 196.031, F.S., requires that the person seeking homestead
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Bill Furst, etc. v. Rod Rebholz, etc. (Fla. 2023).

Published | Supreme Court of Florida

constitutional homestead tax exemption through section 196.031, Florida Statutes (2014), which Rebholz has
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Maria Teresa Costantini Gomes v. Victor Maniglia (Fla. 3d DCA 2025).

Published | Florida 3rd District Court of Appeal

registration and valid Florida driver license); § 196.031(1)(a), Fla. Stat. (2018) (“A person who, on January
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Pierrepont v. Humphreys, 413 So. 2d 140 (Fla. 3d DCA 1982).

Published | Florida 3rd District Court of Appeal | 1982 Fla. App. LEXIS 19920

change was also after Mr. Newman’s death. . See § 196.031, Fla.Stat. (1981). . For example, the homesteader
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Orange Cnty. Prop. Appraiser v. Sommers, 84 So. 3d 1277 (Fla. 5th DCA 2012).

Published | Florida 5th District Court of Appeal | 2012 WL 1365061, 2012 Fla. App. LEXIS 6191

breaks after it is justly valued. See, e.g., § 196.031, Fla. Stat. (2010). In the event of a termination
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Ago (Fla. Att'y Gen. 1980).

Published | Florida Attorney General Reports

to the prescribed homestead tax exemption. Section 196.031(1) and (2), F. S., in pertinent part provides:
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Ago (Fla. Att'y Gen. 2008).

Published | Florida Attorney General Reports

section 6, ArticleVII, Florida Constitution, in section 196.031(1), Florida Statutes: "Every person who, on

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