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Florida Statute 196.31 - Full Text and Legal Analysis
Florida Statute 196.31 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
F.S. 196.31
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

In Re Dwight H. Owen, Debtor. Dwight H. Owen v. Helen Owen

961 F.2d 170, 26 Collier Bankr. Cas. 2d 1758, 1992 U.S. App. LEXIS 10375, 1992 WL 84899

Court of Appeals for the Eleventh Circuit | Filed: May 14, 1992 | Docket: 652675

Cited 20 times | Published

inheritance provisions. See Fla.Stat. § 196.031; Fla. Const, art. 7, § 3. The property was never

Reinish v. Clark

765 So. 2d 197, 2000 WL 991017

District Court of Appeal of Florida | Filed: Jul 20, 2000 | Docket: 1522951

Cited 17 times | Published

does not qualify it as a "permanent residence." § 196.031(3)(d), Fla. Stat. The Reinishes admit that they

In Re Estate of Wartels

357 So. 2d 708

Supreme Court of Florida | Filed: Apr 5, 1978 | Docket: 1511301

Cited 12 times | Published

cooperative apartments. The Court considered Section 196.031, Florida Statutes (1973) which allowed the

Prewitt Management Corp. v. Nikolits

795 So. 2d 1001, 2001 WL 914104

District Court of Appeal of Florida | Filed: Aug 15, 2001 | Docket: 1673127

Cited 11 times | Published

which is on or a part of a cooperative unit. § 196.031, Fla. Stat. (1997). The legislature also enacted

In Re Lee

223 B.R. 594, 1998 Bankr. LEXIS 1016, 1998 WL 477317

United States Bankruptcy Court, M.D. Florida | Filed: Jun 2, 1998 | Docket: 1271410

Cited 11 times | Published

tax exemption privilege itself is set forth in § 196.031(1), Fla.Stat. In pertinent part it provides: Every

Robert John Winicki, and Andrew Alexander Strauss v. Robert A. Mallard

783 F.2d 1567, 1986 U.S. App. LEXIS 22963, 54 U.S.L.W. 2496

Court of Appeals for the Eleventh Circuit | Filed: Mar 13, 1986 | Docket: 1065005

Cited 9 times | Published

rights by the enactment of Florida Statute Section 196.031(3)(d)-(e) (1981), the homestead tax exemption

Osterndorf v. Turner

426 So. 2d 539

Supreme Court of Florida | Filed: Feb 3, 1983 | Docket: 1683797

Cited 9 times | Published

The issue concerns the constitutionality of section 196.031(3)(e), Florida Statutes (Supp. 1980), which

Willens v. Garcia

53 So. 3d 1113, 2011 Fla. App. LEXIS 533, 2011 WL 222150

District Court of Appeal of Florida | Filed: Jan 26, 2011 | Docket: 60297992

Cited 6 times | Published

DCA 2008). . The phrase also appears in section 196.031(1 )(a) of the Florida Statutes (2007), a related

Garcia v. Andonie

101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Supreme Court of Florida | Filed: Oct 4, 2012 | Docket: 60226264

Cited 5 times | Published

(the Taxpayers), and declared a portion of section 196.031(1), Florida Statutes (2006), invalid and unenforceable

Wells v. Haldeos

48 So. 3d 85, 2010 Fla. App. LEXIS 15909, 35 Fla. L. Weekly Fed. D 2341

District Court of Appeal of Florida | Filed: Oct 22, 2010 | Docket: 159290

Cited 5 times | Published

"family unit" is contrary to the intent of section 196.031(5), Florida Statutes (2009), which provides

In Re Fodor

339 B.R. 519, 19 Fla. L. Weekly Fed. B 183, 2006 Bankr. LEXIS 451, 2006 WL 740602

United States Bankruptcy Court, M.D. Florida | Filed: Mar 23, 2006 | Docket: 1739264

Cited 5 times | Published

homestead exemption for tax purposes is found in section 196.031(1), Florida Statutes, which states in pertinent

Lisboa v. Dade County Property Appraiser

705 So. 2d 704, 1998 WL 51747

District Court of Appeal of Florida | Filed: Feb 11, 1998 | Docket: 1581225

Cited 5 times | Published

exemption privilege itself is set forth in section 196.031(1), Florida Statutes. In pertinent part it

Schultz v. CRYSTAL RIVER THREE PARTICIP.

686 So. 2d 1391, 22 Fla. L. Weekly Fed. D 380

District Court of Appeal of Florida | Filed: Feb 7, 1997 | Docket: 1675942

Cited 5 times | Published

from the fee simple ownership of the property); § 196.031 (exemption of homestead in various amounts depending

Robbins v. Welbaum

664 So. 2d 1, 1995 WL 733332

District Court of Appeal of Florida | Filed: Dec 13, 1995 | Docket: 1229456

Cited 5 times | Published

home, which is their permanent residence. Section 196.031, Florida Statutes (Supp. 1994), allows individuals

State v. Parrish

567 So. 2d 461, 1990 WL 126327

District Court of Appeal of Florida | Filed: Aug 30, 1990 | Docket: 1721514

Cited 4 times | Published

name, to have homestead status reinstated. See § 196.031(1), Fla. Stat. (1987). Upon receipt of the conveyance

Nordbeck v. Wilkinson

529 So. 2d 360, 1988 WL 82674

District Court of Appeal of Florida | Filed: Aug 10, 1988 | Docket: 1440923

Cited 3 times | Published

not affected by the homestead exemption. See § 196.031(1), Fla. Stat.(1987). Affirmed. CAMPBELL, C.J

STATE, DEPT. OF REVENUE v. Markham

426 So. 2d 555

District Court of Appeal of Florida | Filed: Oct 22, 1982 | Docket: 1283463

Cited 3 times | Published

therein, the exemption shall be increased... ." Section 196.031(3)(e), Florida Statutes (Supp. 1980), which

GRISOLIA v. Pfeffer

77 So. 3d 732, 2011 Fla. App. LEXIS 18673, 2011 WL 5864806

District Court of Appeal of Florida | Filed: Nov 23, 2011 | Docket: 2353096

Cited 2 times | Published

VII, section 6 of the Florida Constitution. See § 196.031, Fla. Stat.

In re Mendoza

597 B.R. 686

United States Bankruptcy Court, S.D. Florida. | Filed: Mar 4, 2019 | Docket: 65791195

Cited 1 times | Published

Section 6 of the Florida Constitution and section 196.031(1), Florida Statutes, in order to qualify for

Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

189 So. 3d 938, 2016 Fla. App. LEXIS 4528, 2016 WL 1129757

District Court of Appeal of Florida | Filed: Mar 23, 2016 | Docket: 3046934

Cited 1 times | Published

the Legislature added a new provision to section 196.031, Florida Statutes, which addressed the ability

Karayiannakis v. Nikolits

23 So. 3d 844, 2009 Fla. App. LEXIS 19251, 2009 WL 4641820

District Court of Appeal of Florida | Filed: Dec 9, 2009 | Docket: 60282085

Cited 1 times | Published

property pursuant to article VII, section 4(d).1 Section 196.031(l)(a), Florida Stat*846utes (2007)2, in which

In Re Santiago

404 B.R. 564

United States Bankruptcy Court, S.D. Florida. | Filed: May 6, 2009 | Docket: 1849114

Cited 1 times | Published

residence. Fla. Const Art. X, § 4(a)(1); Fla. Stat. § 196.031(1)(a). However, there is nothing in the Florida

Winicki v. Mallard

615 F. Supp. 1244

District Court, M.D. Florida | Filed: Aug 16, 1985 | Docket: 66166143

Cited 1 times | Published

Constitution have been violated by Fla.Stat. § 196.031(3)(d)-(e) (the homestead tax exemption statute)

Osterndorf v. Turner

411 So. 2d 330

District Court of Appeal of Florida | Filed: Mar 24, 1982 | Docket: 1327019

Cited 1 times | Published

trial court upholding the constitutionality of section 196.031(3)(e), Florida Statutes (Supp. 1980). This

Maria Teresa Costantini Gomes v. Victor Maniglia

District Court of Appeal of Florida | Filed: Apr 30, 2025 | Docket: 69998633

Published

registration and valid Florida driver license); § 196.031(1)(a), Fla. Stat. (2018) (“A person who, on January

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

idence of” his or her legal dependents. Fla. Stat. § 196.031(1)(a). i. Application Process

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

District Court of Appeal of Florida | Filed: Jun 28, 2023 | Docket: 67534533

Published

when we decided to move to Hong 3 See § 196.031(1)(a), Fla. Stat. (2017).

Bill Furst, etc. v. Rod Rebholz, etc.

Supreme Court of Florida | Filed: Apr 6, 2023 | Docket: 67146581

Published

constitutional homestead tax exemption through section 196.031, Florida Statutes (2014), which Rebholz has

WILLIAM DAVID FITTS v. BILL FURST, PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Sep 13, 2019 | Docket: 16193033

Published

permanent residency there in violation of section 196.031(5). The Fittses now appeal the entry of the

GERALD J. BRIELMAIER v. BILL FURST, PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Sep 13, 2019 | Docket: 16193041

Published

permanent residency there in violation of section 196.031(5). Mr. Brielmaier now appeals the entry of

L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Sep 13, 2019 | Docket: 16193038

Published

which the property was conveyed by deed); cf. § 196.031(1)(a) ("A person who, on January 1, has the

Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

District Court of Appeal of Florida | Filed: Mar 23, 2016 | Docket: 3048601

Published

Appellant also sought a declaration that section 196.031(5), Florida Statutes, was unconstitutional

Jacobson v. Southeast Personnel Leasing, Inc.

113 So. 3d 1042, 2013 WL 2421065, 2013 Fla. App. LEXIS 8936, 38 Fla. L. Weekly Fed. D 1242

District Court of Appeal of Florida | Filed: Jun 5, 2013 | Docket: 60231403

Published

of entitlement to homestead exemption, in section 196.031(1), Florida Statutes, is unenforceable to the

Orange County Property Appraiser v. Sommers

84 So. 3d 1277, 2012 WL 1365061, 2012 Fla. App. LEXIS 6191

District Court of Appeal of Florida | Filed: Apr 20, 2012 | Docket: 60306662

Published

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

De La Mora v. Andonie

51 So. 3d 517, 2010 Fla. App. LEXIS 19096, 2010 WL 5093142

District Court of Appeal of Florida | Filed: Dec 15, 2010 | Docket: 2396292

Published

the term "who resides thereon," as found in section 196.031(1)(a), to argue the statute requires the title

Higgs v. Warrick

994 So. 2d 492, 2008 WL 4866310

District Court of Appeal of Florida | Filed: Nov 12, 2008 | Docket: 1217626

Published

031 and 196.041, Florida Statutes (2005). Section 196.031 provides a homestead exemption to [e]very person

Ago

Florida Attorney General Reports | Filed: Aug 29, 2008 | Docket: 3257051

Published

section 6, Florida Statutes, is incorporated in section 196.031(1), Florida Statutes, which tracks the language

Ago

Florida Attorney General Reports | Filed: Apr 1, 2008 | Docket: 3259046

Published

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

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Florida Attorney General Reports | Filed: Jul 24, 2007 | Docket: 3257366

Published

section 6, Florida Constitution, by adopting section 196.031(1), Florida Statutes, which provides: "Every

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Florida Attorney General Reports | Filed: Mar 23, 2007 | Docket: 3256666

Published

constitutional provision with the enactment of section 196.031(1), Florida Statutes, which provides: "Every

Greentree Servicing, LLC v. Decanio

948 So. 2d 1033, 2007 Fla. App. LEXIS 2591, 2007 WL 542742

District Court of Appeal of Florida | Filed: Feb 23, 2007 | Docket: 1792816

Published

homestead status on his property pursuant to section 196.031, Florida Statutes (2002), strongly suggesting

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Florida Attorney General Reports | Filed: Jan 31, 2007 | Docket: 3256693

Published

of homestead property or does it also amend section 196.031, Florida Statutes, which provides that except

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Florida Attorney General Reports | Filed: Jan 26, 2007 | Docket: 3255961

Published

subsection (7) or subsection (8)." (e.s.) 4 Section 196.031, Fla. Stat., provides for a homestead exemption

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Florida Attorney General Reports | Filed: Nov 9, 2005 | Docket: 3256952

Published

. ."5 The use of the conjunctive "and" in section 196.031(1), Florida Statutes, indicates that entitlement

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Florida Attorney General Reports | Filed: Sep 22, 2005 | Docket: 3258821

Published

implemented this constitutional provision through section 196.031(1), Florida Statutes, which provides: "Every

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Florida Attorney General Reports | Filed: Sep 14, 2004 | Docket: 3255116

Published

implemented this constitutional provision through section 196.031(1), Florida Statutes, which provides: "(1)

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Florida Attorney General Reports | Filed: Mar 25, 2003 | Docket: 3257909

Published

provision and implementing statutes.1 Rather, section 196.031, Florida Statutes, extends the homestead tax

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Florida Attorney General Reports | Filed: Mar 1, 2002 | Docket: 3257258

Published

VII, section 6, Florida Constitution, and section 196.031, Florida Statutes. The constitutional provision

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Florida Attorney General Reports | Filed: Sep 24, 1999 | Docket: 3258574

Published

application to obtain such information."5 Section 196.031, Florida Statutes, one of the statutes enumerated

Dade County Property Appraiser v. Lisboa

737 So. 2d 1078, 24 Fla. L. Weekly Supp. 382, 1999 Fla. LEXIS 1181, 24 Fla. L. Weekly Fed. S 382

Supreme Court of Florida | Filed: Jul 8, 1999 | Docket: 64789625

Published

section 6 of the Florida Constitution and section 196.031(1), Florida Statutes, in order to qualify for

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Florida Attorney General Reports | Filed: Sep 10, 1997 | Docket: 3257212

Published

permanently resides thereon as specified in section 196.031, Florida Statutes, eligible for a total exemption

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Florida Attorney General Reports | Filed: Mar 27, 1997 | Docket: 3258009

Published

ArticleVII, section 6, Florida Constitution, and section 196.031, Florida Statutes, which authorize the tax

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Florida Attorney General Reports | Filed: Oct 9, 1996 | Docket: 3256303

Published

naturally dependent upon the owner. . . ." Section 196.031, Florida Statutes, extends the homestead exemption

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Florida Attorney General Reports | Filed: Jun 2, 1994 | Docket: 3258691

Published

property for the homestead exemption under section 196.031(1), Florida Statutes? In sum: A homestead exemption

Owen v. Owen (In re Owen)

960 F.2d 170

Court of Appeals for the Eleventh Circuit | Filed: May 14, 1992 | Docket: 66272733

Published

certain inheritance provisions. See Fla.Stat. § 196.031; Fla. Const. art. 7, § 3. The property was never

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Florida Attorney General Reports | Filed: Jan 8, 1992 | Docket: 3256897

Published

initially in excess of ninety-eight years."3 Section 196.031(1), F.S., reflects this constitutional provision

Miller v. BD. OF PENS. OF UNITED PRESBYTERIAN CHURCH

431 So. 2d 350

District Court of Appeal of Florida | Filed: May 19, 1983 | Docket: 1512006

Published

homestead exemption provisions set forth in section 196.031, Florida Statutes (1979), to the extent that

Winicki v. Mallard

417 So. 2d 742, 1982 Fla. App. LEXIS 20530

District Court of Appeal of Florida | Filed: Jul 16, 1982 | Docket: 64591512

Published

his complaint below Winicki seeks to have Section 196.031(3)(d) and (e), Florida Statutes (1981), [providing

Pierrepont v. Humphreys

413 So. 2d 140, 1982 Fla. App. LEXIS 19920

District Court of Appeal of Florida | Filed: Apr 28, 1982 | Docket: 64589610

Published

change was also after Mr. Newman’s death. . See § 196.031, Fla.Stat. (1981). . For example, the homesteader

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Florida Attorney General Reports | Filed: Apr 10, 1980 | Docket: 3256330

Published

to the prescribed homestead tax exemption. Section 196.031(1) and (2), F. S., in pertinent part provides:

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Florida Attorney General Reports | Filed: May 8, 1979 | Docket: 3256722

Published

Constitution relating to homestead exemptions. Section 196.031(1), F. S. 1977, reads in pertinent part:

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Florida Attorney General Reports | Filed: Mar 2, 1977 | Docket: 3257169

Published

result of the additional exemptions provided in § 196.031(3), F. S.' Revenue lost as a result of any exemptions

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Florida Attorney General Reports | Filed: Jan 11, 1977 | Docket: 3257228

Published

immediately preceding the date of application. Section 196.031(3), F. S., as amended, did not effect any change

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Florida Attorney General Reports | Filed: Aug 23, 1976 | Docket: 3255878

Published

thereto in the manner prescribed by law. . . . Section 196.031(1), F. S., states in pertinent part: Every

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Florida Attorney General Reports | Filed: May 17, 1976 | Docket: 3255149

Published

owner has attained age sixty-five . . . . Section 196.031, F. S., increased the exemption to $10,000

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Florida Attorney General Reports | Filed: Mar 12, 1975 | Docket: 3255281

Published

000 for basic and additional homestead under § 196.031, F.S. [as amended by Ch. 74-264, Laws of Florida]

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Florida Attorney General Reports | Filed: Dec 6, 1974 | Docket: 3255648

Published

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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Florida Attorney General Reports | Filed: Oct 30, 1974 | Docket: 3258480

Published

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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Florida Attorney General Reports | Filed: Apr 9, 1974 | Docket: 3257060

Published

another legally or naturally dependent on him. Section 196.031, F.S., requires that the person seeking homestead

Olster v. Paskow

289 So. 2d 11, 1974 Fla. App. LEXIS 8048

District Court of Appeal of Florida | Filed: Jan 29, 1974 | Docket: 64536880

Published

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

Overstreet v. Ginsberg

233 So. 2d 184, 1970 Fla. App. LEXIS 6645

District Court of Appeal of Florida | Filed: Mar 17, 1970 | Docket: 64513797

Published

192.13, Fla.Stat., F.S.A, which were renumbered § 196.031 and § 196.041, Fla.Stat., in the 1969 Session