Loss of Homestead

Florida State Statute 196.031 requires that you have legal or beneficial title to real property and in good faith make the same your permanent residence as of January 1st to be eligible for the homestead exemption. In this case, if these requirements are not met there would be a "Loss of Homestead" on the property. After you are initially granted the Homestead Exemption, a receipt will be mailed to you each year in January to verify the status, use and ownership. If you do not receive this renewal receipt and fail to contact our office, it could result in the loss of your exemption.

The exemption provided in 196.031 applies only to those parcels classified and assessed as owner-occupied residential property or only to the portion of property so classified and assessed.

If you purchase a property that is homesteaded, you will inherit that exemption for that tax year. New application will be required in order to qualify for the homestead exemption or it will be automatically removed as of January 1st of the following tax year.

If you no longer qualify for the exemption, you are required to notify the Property Appraiser's office. Failure to do so may impose penalties and interest on property tax exemptions you did not qualify for. State statute allows for the collection of back taxes as far as ten years back with 50% penalties and 15% interest annually.

Other reasons you may either lose your exemption and/or be back charged:

If you were receiving a widow's or widower's exemption and you remarry.
If the homesteader of record dies and the property continues to claim the exemption in future years in the name of the deceased owner.
If you change your driver's license and voter registration to another residence.
Failure to maintain a vehicle registered in Florida if you own a vehicle.
If you or your spouse are simultaneously claiming a residency based exemption on another property anywhere else in the United States.

Rental

Florida State Statute 196.061 Rental of homestead to constitute abandonment.

The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of such dwelling as a homestead, and the abandonment continues until the dwelling is physically occupied by the owner. However, such abandonment of the homestead after January 1 of any year does not affect the homestead exemption for tax purposes for that particular year unless the property is rented for more than 30 days per calendar year for 2 consecutive years.
This section does not apply to a member of the Armed Forces of the United States whose service is the result of a mandatory obligation imposed by the federal Selective Service Act or who volunteers for service as a member of the Armed Forces of the United States. Moreover, valid military orders transferring such member are sufficient to maintain permanent residence for the purpose of Florida Statute 196.015 for the member and his or her spouse.

Florida state statute 196.012 Definition of "Real estate used and owned as a homestead"

(13) "Real estate used and owned as a homestead" means real property to the extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof used for commercial purposes, with the title of such property being recorded in the official records of the county in which the property is located. Property rented for more than 6 months is presumed to be used for commercial purposes.

Homestead Fraud

If you would like to report someone who you believe is not entitled to the homestead exemption please call us at 239-252-8141 and we will verify the eligibility of the exemption.