RENTAL OF HOMESTEAD PROPERTY
I. Rental of a dwelling which has been granted a homestead exemption for ad
valorem tax purposes on or before January 1st of any year will result in
loss of the exemption and the taxable value shall revert to just value,
provided:
A. If the rental occurs after January 1st of any year, is
for less than six (6) months and occupancy is
reestablished prior to January 1st of the following
year, the exemption is not lost; and
B. If the rental occurs after January 1st for two successive
years, the exemption will be removed during the second year
and the taxable value of the property will revert to the
just value even if the occupancy has been reestablished on
January 1st of the second year.
(Section 196.061. Fla. Stat., the rental of an entire dwelling previously
claimed to be a homestead for tax purposes shall constitute the abandonment
of said dwelling as a homestead, and said abandonment shall continue until
such dwelling is physically occupied by the owner thereof. However, such
abandonment of such homestead after January 1st of any year shall not affect
the homestead exemption for tax purposes for that particular year so long as
this provision is not used for two (2) consecutive years. The provisions of
this section shall not apply to a member of the Armed Forces of the United
States whose service in such forces 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.)
II. Rental of a dwelling which has been granted a homestead exemption at any
time during a year for a period longer than six (6) months will result
in loss of the exemption and the taxable value will revert to the just
value.
(Section 196.012(13), Fla. Stat., "Real estate used and owned as a
homestead" means real property to the extent provided in section
6(a), Art. VII of the State Constitution, but less any portion
thereof used for commercial purposes, with the tile of such property
being recorded in the official records of the county in which the
property is located. Property rented for more than six (6) months
is presumed to be used for commercial purposes.)
III. If the homestead exemption is lost it may be reestablished, if the
owner resides on the property and otherwise qualifies, on January 1st
the following year by filing a new application with this office.
IV. In the event any of the above events occurs which could result in loss
of the exemption and the facts are discovered by this office years
subsequent to the occurrence you may be subject to additional
penalties and interest and a lien filed in the public records.
(Section 196.161(1)(b), Fla. Stat., in addition, upon determination by the
property appraiser that for any year or years within the prior 10 years
a person who was not entitled to a homestead exemption was granted a
homestead from ad valorem taxes, it shall be the duty of the property
appraiser making such determination to serve upon the owner a notice
of intent to record in the public records of the county a notice
of tax lien against any property owned by that person in the county,
and such property shall be identified in the notice of tax lien.
Such property which is situated in this state shall be subject to
the taxes exempted thereby, plus a penalty of 50 percent interest
per annum. However, if a homestead exemption is improperly granted
as a result of a clerical mistake or omission by the property
appraiser, the person improperly receiving the exemption shall
not be assessed penalty and interest. Before any such lien may
be filed, the owner so notified must be given 30 days to pay the
taxes, penalties, and interest.)
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