04/10/2023 – NOTE THAT THE INFORMATION BELOW IS, APPARENTLY AS I’M NO LAWYER, NO LONGER TRUE OR HAS BEEN OVER RULED.  LInk to the court ruling.  Read this on THE FL SUPREME COURT RECENTLY ISSUED A RULING IN FAVOR OF THE TAX COLLECTOR.  At the heart of this NEW case is that Florida statutes property tax provisions define real estate used and owned as homestead to mean real property to the extent provided in the Florida Constitution, less any portion used for commercial purposes and specifically states that property rented for more than 6 months is presumed to be used for commercial purposes.   The tax collector estimated that 15% of the property was rented out (and was for the EXCLUSIVE use of the Tenant), producing income, for more than 6 months in a year, and therefor used for commercial puropses.  They sent the Owner a bill for X Years of the 15% that was NOT coveed by the homestead exemption, plus interest and penalties. 01/31/2023 – NOTE THAT ANOTHER CASE ON THIS MATTER HAS BEEN HEARD BY THE FLORIDA SUPREME COURT AND A RULING IS EXPECTED.

Source: Fla. Court: Homestead Exemption OK Even if Renting Rooms

Fla. Court: Homestead Exemption OK Even if Renting Rooms

A state appeals court ruled that a Florida homeowners residence retained its homestead protection even if the late owner rented out three of the four bedrooms.

TALLAHASSEE, Fla. A state appeals court ruled on Wednesday that a Florida homeowners residence retained its homestead protection even if the late owner rented out three of the four bedrooms. A three-judge panel of the 2nd District Court of Appeal overturned a Pinellas County probate ruling that said 75% of the residence did not have homestead protection after the death of owner Richard James Anderson. Creditors, who had liens of $38,551 against Anderson, argued that the rented portions of the home did not retain homestead protection. A probate judge ruled that 75% of the property was subject to the claims of creditors, rather than the entire home going to Andersons heirs intact. Andersons son, Richard James Anderson II, appealed the probate-court decision. The appeals court cited longstanding court rulings about the states homestead property laws to overturn the probate-court decision. Although he rented out three individual bedrooms in the home, the decedent, along with the renters, had access to the common areas of the home. Neither the common areas nor the rented bedrooms can be severed from the residence by an imaginary line, and each area is not lawfully conveyable as an independent parcel, according to the 10-page ruling, written by Judge Darryl Casanueva and joined by judges Daniel Sleet and Samuel Salario. A single-family residence that constitutes homestead is typically not subject to dividing. Therefore, the renting of the three bedrooms did not eliminate the homeowners claim of homestead exemption to the entire property. Source: News Service of Florida