The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.015

196.015 Permanent residency; factual determination by property appraiser.—Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1) A formal declaration of domicile by the applicant recorded in the public records of the county in which the exemption is being sought.

(2) Evidence of the location where the applicant’s dependent children are registered for school.

(3) The place of employment of the applicant.

(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.

(5) Proof of voter registration in this state with the voter information card address of the applicant, or other official correspondence from the supervisor of elections providing proof of voter registration, matching the address of the physical location where the exemption is being sought.

(6) A valid Florida driver license issued under s. 322.18 or a valid Florida identification card issued under s. 322.051 and evidence of relinquishment of driver licenses from any other states.

(7) Issuance of a Florida license tag on any motor vehicle owned by the applicant.

(8) The address as listed on federal income tax returns filed by the applicant.

(9) The location where the applicant’s bank statements and checking accounts are registered.

(10) Proof of payment for utilities at the property for which permanent residency is being claimed.

History.—s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch. 2006-312; s. 3, ch. 2009-135.

F.S. 196.015 on Google Scholar

F.S. 196.015 on Casetext

Amendments to 196.015

Arrestable Offenses / Crimes under Fla. Stat. 196.015

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.015.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE MENDOZA, 597 B.R. 686 (Bankr. S.D. Fla. 2019)

. . . . § 196.015 (2018) (setting forth a nonexclusive list of factors to be considered when determining intention . . .

J. GARCIA, v. ANDONIE,, 101 So. 3d 339 (Fla. 2012)

. . . Indeed, section 196.015 states that “[fintention to establish a permanent residence in this state is . . . a factual determination,” see § 196.015, Fla. . . . Although section 196.015 contains a number of relevant discretionary factors that “may” be considered . . . definition of permanent residence contained in section 196.012(18) and the factors set forth in section 196.015 . . . dependents is generally an issue of fact to be determined on a totality of circumstances, see section 196.015 . . .

MITCHELL, v. HIGGS,, 61 So. 3d 1152 (Fla. Dist. Ct. App. 2011)

. . . . § 196.015, Fla. Stat. (2007). . . . . tax savings is not a factor affecting "intention to establish a permanent residence” under section 196.015 . . .

DeQUERVAIN v. V. DESGUIN,, 927 So. 2d 232 (Fla. Dist. Ct. App. 2006)

. . . summary judgment motion, the Homeowners asserted that they had satisfied all the requirements of section 196.015 . . . foreign state or country, it is presumed to continue until the person shows that a change has occurred. 196.015 . . . Section 196.015 does not contain an exhaustive list of relevant factors. . . . Such information may include, but need not be limited to, the factors enumerated in s. 196.015. § 196.121 . . .

In ESTATE OF A. SKURO, 487 So. 2d 1065 (Fla. 1986)

. . . Section 196.015 reviews significant factors for homestead for tax purposes. . . .