FLORIDA'S HOMESTEAD EXEMPTION - MacDill Air Force Base

FLORIDA’S HOMESTEAD EXEMPTION
Office of the Staff Judge Advocate, MacDill Air Force Base, Florida (813) 828-4422
WHAT IS A HOMESTEAD EXEMPTION?
The Florida Constitution exempts from forced sale by creditors certain homestead real
property and $ 4,000 in personal property. The equity value of real property that can be
protected is unlimited. This exemption is provided to protect and preserve the interest of
the family in the family home, increase family stability, provide a refuge from economic
misfortunes, and encourage property ownership and individual financial independence.
"Homestead" is liberally defined and includes mobile homes, boats, cooperative units, and
recreational vehicles. Generally, there are three exceptions to which the homestead
exemption does not apply: (1) taxes and assessments on the home; (2) obligations
contracted for the purchase, improvement, or repair of the home; and (3) obligations
contracted for house, field, or other labor performed on the home.
In the unfortunate event of the death of a spouse or parent, Florida’s constitution and
accompanying statutes prevent the home and limited personal property from being included
within the probate estate of the recently deceased person (called the “decedent”) when the
property owner is survived by a spouse or lineal descendants (i.e., children, grandchildren,
etc.). As such, the exemption protects the home from forced sale, judgments against, or
liens upon the property usually sought to satisfy outstanding debts of the decedent.
By exempting the homestead, the Florida Constitution actually protects such property in
three different ways; not only does it (1) protect the homestead against forced sale to
satisfy the decedent’s creditors, but it also (2) provides the homestead with a limited
exemption from taxes, and it furthermore (3) places certain restrictions on a homestead
owner from alienating or devising the property. The homestead exemption does not
absolve the decedent’s estate from his debts, however; it merely prevents creditors from
forcing the sale of his house to relieve those debts and shields his surviving family from his
financial misfortune. In doing so, it promotes the stability and welfare of the state in
general.
Source: Fla. Const. Art. X, § 4 (2010)
WHAT PROPERTY DOES THE EXEMPTION APPLY TO?
The actual definition of “homestead” varies depending on the context in which it is used, as
well as the disposition of the property. If the home and the real property upon which it is
settled are within a municipality, up to one-half acre, including the residence is protected.
If outside an incorporated municipality, the protected property and residence includes up to
160 acres of contiguous land. Additionally, in either case, up to $4000 of the decedent’s
personal property is also exempt from creditors as well as $1000 for the decedent’s vehicle
which can be combined with the personal property exemption to equal $5000 in
exemptions. Determination of what specifically qualifies as the homestead may require a
petition to the court. The character of property as a homestead depends upon the owner's
actual intention to reside there as the permanent place of residence, coupled with the fact
of residence. The exemption may be claimed only when the owner of the homestead
property is a resident of Florida. Source: Fla. Const. Art. X, § 4 (2010). Note: if the real
6AMW/JA, MacDill Air Force Base, Florida Current As of July 2012

property is owned by the decedent and surviving spouse in tenancy by the entirety, then
the homestead is not subject to the constitutional exemption. Fla. Stat. § 731.201 (2010).
HOW DOES THE HOMESTEAD PROVISION AFFECT SALE OR MORTGAGE OF REAL ESTATE?
When the homeowner is married, the Florida Constitution requires the spouse to be joined
in a mortgage, sale, or gift of the property for such a conveyance or disposition to be valid.
If the spouse is not included, the conveyance may be considered invalid or ineffectual, and
the homestead will automatically pass outside of probate to the spouse upon the owner’s
death. The Florida Constitution does not prevent an unmarried property owner from selling,
mortgaging, or devising the homestead by gift.
Also, when the homestead owner is survived by a spouse and the homestead has not been
sold during the owner’s lifetime, the decedent cannot devise the property by will to any
person other than the spouse. Such a devise will be considered invalid, regardless of the
intent of the decedent.
Source: Fla. Const. Art. X, § 4 (2010)
HOW DOES THE HOMESTEAD EXEMPTION AFFECT MY PROPERTY TAXES?
As mentioned, the homestead exemption also allows for a property tax exemption. This tax
exemption, however, does not exclude the owner from special assessments and federal tax
liability, and several variables determine the amount of the exemption to which one is
entitled. Of course, the amount of the exemption may not exceed the assessed value of the
property.
Every person who owns and resides on real property in Florida on January 1 of the
application year, and who makes the property their permanent residence is eligible to
receive a homestead exemption up to $50,000. The first $25,000 applies to all property
taxes, including school district taxes. The additional exemption up to $25,000 applies to the
assessed value between $50,000 and $75,000 and only to non-school taxes.
If one spouse holds the title, the other spouse may file for the exemption with the consent
of the titleholder.
If filing for the first time, be prepared to answer these questions:
1. In whose name or names was the title to the dwelling recorded as of January 1?
2. What is the street address of the property?
3. How long have you been a legal resident of the State of Florida? (A Declaration
of Domicile or Voter's Registration will be proof of date before January 1.)
4. Do you have a Florida license plate on your car and a Florida driver's license?
5. Were you living in the dwelling on January 1?
Source: Fla. Const. Art. VII, § 6 (2010)
Every person who is entitled to homestead exemption in this state and who is serving in any
branch of the Armed Forces of the United States, shall file a claim for such exemption as
required by law, either in person, or, if by reason of such service he or she is unable to file
such claim in person he or she may file such claim through his or her next of kin or through
any other person he or she may duly authorize in writing to file such claim.
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Fla. Stat. § 196.071 (2010).
Furthermore, partially or totally disabled veterans may be entitled to a discount on top of
the exemption. To qualify, the veteran must be over 65 years of age, the disability must be
combat-related, the veteran must have been a resident of Florida at the time s/he entered
military service, and the veteran must have been honorably discharged. The discount
percentage is equal to the percentage of the veteran's permanent, service-connected
disability as determined by the United States Department of Veterans Affairs. To qualify for
the discount, an applicant must submit to the county property appraiser, by March 1 of a
given year, proof of residency at the time of entering military service, an official letter from
the United States Department of Veterans Affairs stating the percentage of the veteran's
service-connected disability and such evidence that reasonably identifies the disability as
combat related, and a copy of the veteran's honorable discharge. If the property appraiser
denies the request for a discount, the appraiser must notify the applicant in writing of the
reasons for the denial, and the veteran may reapply. The Legislature may waive the annual
application requirement in subsequent years.
Source: Fla. Const. Art. VII, § 6 (2010)
Additionally, an ex-service member disabled at least 10% in war or by service connected
misfortune may be entitled to a $5,000 exemption on any property owned by the ex-service
member. The un-remarried surviving spouse of such a disabled ex-service member who, on
the date of the disabled ex-service member's death, had been married to the disabled exservice
member for at least 5 years is also entitled to the exemption. Fla. Stat. § 196.24
(2010).
Clients should call the local tax assessor's office or visit its website to obtain useful
information for estimating future taxes and for obtaining the exemption.
The material in this handout represents general legal advice. The law is continually
changing; although the information in the handout was current as of the date it was drafted,
some provisions in this pamphlet may have changed. It is always best to consult an
attorney about your legal rights and responsibilities regarding your particular case.
6AMW/JA, MacDill Air Force Base, Florida Current As of July 2012