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Florida Statute 196.031 | Lawyer Caselaw & Research
F.S. 196.031 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
F.S. 196.031
196.031 Exemption of homesteads.
(1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution. Such title may be held by the entireties, jointly, or in common with others, and the exemption may be apportioned among such of the owners as reside thereon, as their respective interests appear. If only one of the owners of an estate held by the entireties or held jointly with the right of survivorship resides on the property, that owner is allowed an exemption of up to the assessed valuation of $25,000 on the residence and contiguous real property. However, an exemption of more than $25,000 is not allowed to any one person or on any one dwelling house, except that an exemption up to the assessed valuation of $25,000 may be allowed on each apartment or mobile home occupied by a tenant-stockholder or member of a cooperative corporation and on each condominium parcel occupied by its owner. Except for owners of an estate held by the entireties or held jointly with the right of survivorship, the amount of the exemption may not exceed the proportionate assessed valuation of all owners who reside on the property. Before such exemption may be granted, the deed or instrument shall be recorded in the official records of the county in which the property is located. The property appraiser may request the applicant to provide additional ownership documents to establish title.
(b) Every person who qualifies to receive the exemption provided in paragraph (a) is entitled to an additional exemption of up to $25,000 on the assessed valuation greater than $50,000 for all levies other than school district levies.
(2) As used in subsection (1), the term “cooperative corporation” means a corporation, whether for profit or not for profit, organized for the purpose of owning, maintaining, and operating an apartment building or apartment buildings or a mobile home park to be occupied by its stockholders or members; and the term “tenant-stockholder or member” means an individual who is entitled, solely by reason of his or her ownership of stock or membership in a cooperative corporation, as evidenced in the official records of the office of the clerk of the circuit court of the county in which the apartment building is located, to occupy for dwelling purposes an apartment in a building owned by such corporation or to occupy for dwelling purposes a mobile home which is on or a part of a cooperative unit. A corporation leasing land for a term of 98 years or more for the purpose of maintaining and operating a cooperative thereon shall be deemed the owner for purposes of this exemption.
(3) The exemption provided in this section does not apply with respect to the assessment roll of a county unless and until the roll of that county has been approved by the executive director pursuant to s. 193.1142.
(4) The exemption provided in this section applies only to those parcels classified and assessed as owner-occupied residential property or only to the portion of property so classified and assessed.
(5) For the purpose of applying the exemptions in this section, the real property includes portions of the real property and contiguous real property assessed solely on the basis of character or use pursuant to s. 193.461 or s. 193.501 or assessed pursuant to s. 193.505.
(6) A person who is receiving or claiming the benefit of an ad valorem tax exemption or a tax credit in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit is not entitled to the homestead exemption provided by this section. This subsection does not apply to a person who has the legal or equitable title to real estate in Florida and maintains thereon the permanent residence of another legally or naturally dependent upon the owner.
(7) When homestead property is damaged or destroyed by misfortune or calamity and the property is uninhabitable on January 1 after the damage or destruction occurs, the homestead exemption may be granted if the property is otherwise qualified and if the property owner notifies the property appraiser that he or she intends to repair or rebuild the property and live in the property as his or her primary residence after the property is repaired or rebuilt and does not claim a homestead exemption on any other property or otherwise violate this section. Failure by the property owner to commence the repair or rebuilding of the homestead property within 3 years after January 1 following the property’s damage or destruction constitutes abandonment of the property as a homestead. After the 3-year period, the expiration, lapse, nonrenewal, or revocation of a building permit issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as homestead.
(8) Unless the homestead property is totally exempt from ad valorem taxation, the exemptions provided in paragraphs (1)(a) and (b) shall be applied before other homestead exemptions, which shall then be applied in the order that results in the lowest taxable value.
History.ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp. 897(2); s. 1, ch. 67-339; ss. 1, 2, ch. 69-55; ss. 1, 3, ch. 71-309; s. 1, ch. 72-372; s. 1, ch. 72-373; s. 9, ch. 74-227; s. 1, ch. 74-264; s. 1, ch. 77-102; s. 3, ch. 79-332; s. 4, ch. 80-261; s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch. 82-208; ss. 24, 80, ch. 82-226; s. 1, ch. 84-327; s. 1, ch. 85-232; s. 5, ch. 92-32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33, 34, ch. 94-353; s. 1473, ch. 95-147; s. 2, ch. 2001-204; s. 908, ch. 2002-387; s. 2, ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch. 2008-173; s. 1, ch. 2010-176; s. 2, ch. 2012-57; s. 17, ch. 2012-193; s. 8, ch. 2013-72; s. 1, ch. 2017-35; s. 5, ch. 2022-97.
Note.Former s. 192.12.

F.S. 196.031 on Google Scholar

F.S. 196.031 on Casetext

Amendments to 196.031


Arrestable Offenses / Crimes under Fla. Stat. 196.031
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.031.



Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . residency requirements contained within Article VII, Section 6 of the Florida Constitution and section 196.031 . . .

L. ENDSLEY, v. BROWARD COUNTY,, 189 So. 3d 938 (Fla. Dist. Ct. App. 2016)

. . . In 2001, the Legislature added a new provision to section 196.031, Florida Statutes, which addressed . . . Section 196.031(6), Florida Statutes (2002), stated': A person who is receiving or claiming the benefit . . . This provision was moved to section 196.031(5) effective January 29, 2008. § 196.031(5), Fla. . . . Nonetheless, we also consider Appellant’s argument that section 196.031(5) unconstitutionally limits . . . Section 196.031(5) states: A person who is receiving or claiming the benefit of an ad valorem tax exemption . . .

JACOBSON, v. SOUTHEAST PERSONNEL LEASING, INC., 113 So. 3d 1042 (Fla. Dist. Ct. App. 2013)

. . . .3d 339, 347 (Fla.2012) (holding additional element of entitlement to homestead exemption, in section 196.031 . . .

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

. . . Const.; see also § 196.031(6), Fla. . . . See § 196.031(1), Fla. Stat. (2006). . . . (1) is seemingly at odds with section 196.031(6), Florida Statutes. . . . See § 196.031(6), Florida Statutes (2006). . . . . See §§ 192.042, 193.155, 196.011, 196.031, Fla. Stat. (2006). . . .

ORANGE COUNTY PROPERTY APPRAISER, v. D. SOMMERS P., 84 So. 3d 1277 (Fla. Dist. Ct. App. 2012)

. . . See, e.g., § 196.031, Fla. Stat. (2010). . . . vacant property zoned and platted for residential use, and that does not receive the exemption under s. 196.031 . . .

GRISOLIA, a k a v. PFEFFER,, 77 So. 3d 732 (Fla. Dist. Ct. App. 2011)

. . . See § 196.031, Fla. Stat. . . .

WILLENS, v. J. GARCIA,, 53 So. 3d 1113 (Fla. Dist. Ct. App. 2011)

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

DE LA MORA, v. ANDONIE,, 51 So. 3d 517 (Fla. Dist. Ct. App. 2010)

. . . Secondly, the Property Appraiser relies on the term “who resides thereon,” as found in section 196.031 . . . The Property Appraiser invokes section 196.031(l)(a) of the Florida Statutes in support of this argument . . . VII of the State Constitution. § 196.031(l)(a), Fla. Stat. (2006) (emphasis added). . . . the past, probably inadvertently carried forward into the modern statutory scheme relating to section 196.031 . . . Thereafter, the correlative statute, section 196.031, was updated to incorporate the 1968 additions to . . .

WELLS, v. HALDEOS,, 48 So. 3d 85 (Fla. Dist. Ct. App. 2010)

. . . argues on appeal that this interpretation of the term “family unit” is contrary to the intent of section 196.031 . . . We do not agree that the trial court’s ruling is at odds with section 196.031(5), as the statute clearly . . . Section 196.031(5) clearly and unambiguously refers to a “person” and not a married couple or family . . .

K. KARAYIANNAKIS, v. R. NIKOLITS, CFA,, 23 So. 3d 844 (Fla. Dist. Ct. App. 2009)

. . . Section 196.031(l)(a), Florida Statutes (2007), in which article VII, section 6 is codified, provides . . . owner-occupied residential property or only to the portion of property so classified and assessed.” § 196.031 . . .

In SANTIAGO,, 404 B.R. 564 (Bankr. S.D. Fla. 2009)

. . . . § 196.031(l)(a). . . .

A. HIGGS, v. WARRICK,, 994 So. 2d 492 (Fla. Dist. Ct. App. 2008)

. . . Here, the pertinent statutes are sections 196.031 and 196.041, Florida Statutes (2005). . . . Section 196.031 provides a homestead exemption to [ejvery person who ... has the legal or beneficial . . . The plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus lessee . . .

GREENTREE SERVICING, LLC, v. J. DECANIO,, 948 So. 2d 1033 (Fla. Dist. Ct. App. 2007)

. . . Decanio applied for and was granted homestead status on his property pursuant to section 196.031, Florida . . .

In FODOR,, 339 B.R. 519 (Bankr. M.D. Fla. 2006)

. . . The homestead exemption for tax purposes is found in section 196.031(1), Florida Statutes, which states . . . Stat. § 196.031(1). . . .

SOUTHERN WALLS, INC. v. STILWELL CORPORATION O., 810 So. 2d 566 (Fla. Dist. Ct. App. 2002)

. . . The Legislature codified these constitutional provisions in sections 196.031(1) and (2), Florida Statutes . . .

PREWITT MANAGEMENT CORPORATION, v. R. NIKOLITS,, 795 So. 2d 1001 (Fla. Dist. Ct. App. 2001)

. . . The issue on appeal is whether a corporate entity of a type not enumerated under sections 196.031 or . . . The Attorney General, relying on AGO 80-32, opined that sections 196.031 and 196.041 demonstrate the . . . The language employed in ch. 67-339, now found in ss. 196.031 and 196.041, F. . . . The other enumerated class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise . . . Next, we turn to sections 196.031 and 196.041 to determine whether either statute is of doubtful meaning . . .

REINISH v. K. CLARK, L. H., 765 So. 2d 197 (Fla. Dist. Ct. App. 2000)

. . . .” § 196.031(3)(d), Fla. Stat. . . . or naturally dependent upon such person,” resides and in good faith makes a “permanent residence.” § 196.031 . . . Section 196.031, Fla. . . .

DADE COUNTY PROPERTY APPRAISER, v. LISBOA,, 737 So. 2d 1078 (Fla. 1999)

. . . residency requirements contained within article VII, section 6 of the Florida Constitution and section 196.031 . . .

In LEE,, 223 B.R. 594 (Bankr. M.D. Fla. 1998)

. . . The ad valorem tax exemption privilege itself is set forth in § 196.031(1), Fla.Stat. . . .

LISBOA, v. DADE COUNTY PROPERTY APPRAISER,, 705 So. 2d 704 (Fla. Dist. Ct. App. 1998)

. . . The exemption privilege itself is set forth in section 196.031(1), Florida Statutes. . . . residency requirements contained within Article VII, Section 6 of the Florida Constitution and section 196.031 . . .

SCHULTZ, v. CRYSTAL RIVER THREE PARTICIPANTS,, 686 So. 2d 1391 (Fla. Dist. Ct. App. 1997)

. . . real property subject to taxation separate and apart from the fee simple ownership of the property); § 196.031 . . . Section 196.031(1) also specifically provides that the homestead exemption may be apportioned among the . . .

W. ROBBINS, v. R. WELBAUM M. H., 664 So. 2d 1 (Fla. Dist. Ct. App. 1995)

. . . Section 196.031, Florida Statutes (Supp. 1994), allows individuals to claim a home exempt from ad valorem . . .

In H. OWEN, H. OWEN, v. OWEN,, 961 F.2d 170 (11th Cir. 1992)

. . . . § 196.031; Fla. Const, art. 7, § 3. The property was never exempt from foreclosure of this lien. . . .

In H. OWEN, H. OWEN, v. OWEN,, 960 F.2d 170 (11th Cir. 1992)

. . . . § 196.031; Fla. Const. art. 7, § 3. The property was never exempt from foreclosure of this lien. . . .

STATE v. PARRISH, 567 So. 2d 461 (Fla. Dist. Ct. App. 1990)

. . . See § 196.031(1), Fla.Stat. (1987). . . .

IN RE MARKOW,, 32 Fla. Supp. 2d 85 (Dade Cty. Property Appraisal Adjustment Board 1989)

. . . , Semple does not purport to be a construction of the operative statute, namely, Florida Statutes § 196.031 . . . provisions controlling Homestead Exemption for ad valorem tax purposes are set out in Florida Statutes § 196.031 . . . doubt that the use of the present tense of the verbs “to reside” and “to make” in Florida Statutes § 196.031 . . . S. § 196.031(5) which, as indicated above, specifically restricts the granting of homestead exemptions . . . See, F.S. § 196.031(1). The Petitioners, however, make no such claim. . . .

NORDB CK, v. M. WILKINSON,, 529 So. 2d 360 (Fla. Dist. Ct. App. 1988)

. . . See § 196.031(1), Fla.Stat.(1987). Affirmed. CAMPBELL, C.J., and HALL, J., concur. . . .

WINICKI, v. A. MALLARD,, 783 F.2d 1567 (11th Cir. 1986)

. . . alleging violation of their federal constitutional rights by the enactment of Florida Statute Section 196.031 . . . injunction was no longer needed because in the interim the Florida Supreme Court had ruled that Section 196.031 . . . On rehearing, Section 196.031(3)(d) was also found to be unconstitutional. . . .

WINICKI v. A. MALLARD,, 615 F. Supp. 1244 (M.D. Fla. 1985)

. . . . § 196.031(3)(d)-(e) (the homestead tax exemption statute), and they seek redress pursuant to 42 U.S.C . . . directives to implement the enhanced homestead tax provisions, the Florida Legislature enacted Section 196.031 . . . On December 16, 1982, the Supreme Court of Florida ruled that Section 196.031(3)(e), Fla.Stat., violated . . . On rehearing on February 3, 1983, Section 196.031(3)(d), likewise was found unconstitutional for the . . .

WINICKI, v. A. MALLARD,, 441 So. 2d 693 (Fla. Dist. Ct. App. 1983)

. . . The circuit court ruled that §§ 196.031(3)(d), .031(3)(e) violated the right to equal protection under . . . The correctness of the lower court’s finding that §§ 196.031(3)(d), .031(3)(e) was unconstitutional was . . .

MILLER, v. BOARD OF PENSIONS OF UNITED PRESBYTERIAN CHURCH IN UNITED STATES OF AMERICA,, 431 So. 2d 350 (Fla. Dist. Ct. App. 1983)

. . . similarity between the language of the statute and the homestead exemption provisions set forth in section 196.031 . . .

J. OSTERNDORF, v. TURNER,, 426 So. 2d 539 (Fla. 1982)

. . . clarification has been filed by the petitioner Osterndorf, requesting that since this Court declared section 196.031 . . . , we should also address the constitutionality of the du-rational residency requirements of section 196.031 . . . have no objection for this Court to address all of the durational residency requirements found in § 196.031 . . . A uniform ruling on all the dura-tional residency requirements found in § 196.031, F.S., would avoid . . . Although the petitioner’s pleadings filed in the trial court requested that sections 196.031(3)(d) and . . . The issue concerns the constitutionality of section 196.031(3)(e), Florida Statutes (Supp.1980), which . . . Does section 196.031(3)(e), Florida Statutes (Supp.1980), violate the equal protection clause or the. . . . Does section 196.031(3)(e), Florida Statutes (Supp.1980), violate the provisions of article VII, section . . . expressed, we answer the questions in the affirmative, holding unconstitutional that part of section 196.031 . . . In the instant case, only the constitutionality of section 196.031(3)(e) is considered. . . . I disagree with the majority’s holding that section 196.031(3)(e), Florida Statutes (Supp.1980), violates . . . approve the Fifth District’s negative response to its second certified question of whether section 196.031 . . .

STATE DEPARTMENT OF REVENUE, v. MARKHAM,, 426 So. 2d 555 (Fla. Dist. Ct. App. 1982)

. . . Section 196.031(3)(e), Florida Statutes (Supp. 1980), which implements the exemption, recites that the . . . If we interpret section 196.031(3)(e) literally and disregard the foregoing statement intended to be . . . interim roll passes constitutional muster, still waive reconciliation, a strict reading of section 196.031 . . .

WINICKI, v. A. MALLARD,, 417 So. 2d 742 (Fla. Dist. Ct. App. 1982)

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

In ESTATE OF W. J. NEWMAN, PIERREPONT, v. HUMPHREYS,, 413 So. 2d 140 (Fla. Dist. Ct. App. 1982)

. . . See § 196.031, Fla.Stat. (1981). . . . .

J. OSTERNDORF F. v. TURNER,, 411 So. 2d 330 (Fla. Dist. Ct. App. 1982)

. . . Appellants appeal from a final order of the trial court upholding the constitutionality of section 196.031 . . . Appellants’ principal argument is that section 196.031(3)(e), in providing for an increased ad valorem . . . Florida Constitution, which authorizes creation of the durational residency requirement found in section 196.031 . . . DOES SECTION 196.031(3)(e), FLORIDA STATUTES (SUPP.1980), VIOLATE THE EQUAL PROTECTION CLAUSE OR THE . . . DOES SECTION 196.031(3)(e), FLORIDA STATUTES (SUPP.1980), VIOLATE THE PROVISIONS OF ARTICLE VII, SECTION . . .

In ESTATE WARTELS, S. WARTELS, v. WARTELS,, 357 So. 2d 708 (Fla. 1978)

. . . The Court considered Section 196.031, Florida Statutes (1973) which allowed the tax exemption of homestead . . .

OLSTER a v. E. PASKOW,, 289 So. 2d 11 (Fla. Dist. Ct. App. 1974)

. . . . * # * it; * § 196.031, Fla.Stat., F.S.A. * * * # * “(2) * * * ‘cooperative apartment corporation’ means . . .

K. OVERSTREET, O. Jr. v. L. GINSBERG,, 233 So. 2d 184 (Fla. Dist. Ct. App. 1970)

. . . This chapter amended § 192.12 and § 192.13, Fla.Stat., F.S.A, which were renumbered § 196.031 and § 196.041 . . .