Saturday, July 29, 2006

Homestead and Seperate Residences for Married Couples

Should a county property appraiser grant homestead tax exemptions to both applicants when a married woman and her husband own two separate residences and have applied for separate homestead exemptions?

The answer is yes. Such person(s) must have legal or equitable title to the real estate for which the exemption is filed; and maintain his or her own permanent residence, or the permanent residence of another who is legally or naturally dependent upon the applicant, on the property. The constitutional provision normally allows no more than one exemption to any individual or family unit or with respect to any residential unit. The burden is on the applicants to demonstrate that they have established separate family units. Florida courts have recognized that in order for there to be entitlement to a homestead tax exemption, there must be ownership of the home, residence therein, and the making of such residence as the permanent home in good faith.

A determination of whether a person is maintaining his or her permanent residence on certain property is, within the above statutory guidelines, a question of fact to be determined in the first instance by the property appraiser. The property appraiser is limited to a determination of whether separate residences have in law or in fact been established and a determination that the property is the permanent residence of the owner. See our website for the relevant factors in making those determinations. In sum, a county property appraiser may grant a homestead exemption to both applicants when a married woman and her husband own two separate residences if each taxpayer establishes the right thereto, that is, if each can establish ownership of the home, residence therein, and the making of such residence as the permanent home in good faith. The property appraiser must make this determination from an objective evaluation of the surrounding facts and circumstances.

Florida Homestead Services
http://www.floridahomesteadservices.com/