PTO Bulletin 13-01 Property Tax Oversight Bulletin: PTO 13-01
To: Property Appraisers
From: James McAdams
Date: February 27, 2013
Bulletin: PTO 13-01
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Constitutional Amendment 11
2012 General Election
Additional Homestead Exemption (Equal to Assessed Value) to
Low Income Seniors Who Maintain Long Term Residency
Amendment 11 was approved by the voters in the November 6, 2012, general election. This
amendment changes Section 6 of Article VII of the Florida Constitution. The Department's
website has more specific information about the new additional homestead exemption for low
income seniors at: http://dor.myflorida.com/dor/property/legislation/12/amendments.html.
The Department received questions on the requirement that the owner must have maintained a
permanent residence on the property for at least 25 years. After reviewing the plain language of
section 196.075, F.S.,the Department is issuing this bulletin with responses to the questions
about the residency requirement.
QUESTION: Must the applicant have maintained their permanent residence"as a
homestead" for 25 years?
RESPONSE: No. An applicant is not required to maintain their permanent residence as a
homestead to qualify for the additional homestead exemption. Although entitlement to the
benefits of an additional exemption presumes the existence of a homestead exemption,the claim
to homestead exemption and the additional exemption may be granted at the same time. If the
applicant has maintained their permanent residence on the property and received the homestead
exemption"for not less than 25 years"the additional exemption may granted without any
further evidence of permanent residency.
QUESTION: If the applicant was not the owner but resided on the property for 25 years
and currently has legal and equitable title,do they qualify for the additional homestead
exemption?
RESPONSE: Yes. The applicant must have legal and equitable title at the time of application.
Requiring proof of longstanding title to the property would require a strained and unreasonable
reading of the amendment.
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Bulletin PTO 13-01
Additional Homestead Exemption(Equal to Assessed Value)to
Low Income Seniors Who Maintain Long Term Residency
Paget of 2
QUESTION: Must the applicant reside on the property for 25 "consecutive"years?
RESPONSE: Yes. The applicant must have resided on the property for 25 consecutive years to
qualify for the additional homestead exemption. The amendment's use of the phrase"must have
maintained" in the context of stating that"the person must have maintained their permanent
residence for not less than twenty-five years"expresses a clear intent to require continuity as a
permanent resident on the property.
This bulletin is provided by the Department of Revenue for your general information. If you
,.,
wish to discuss the matter, you may send your questions to:l:)C)Rl l 0@dor.state.(].us.