Florida Regulations 12D-7.0135: Homestead Exemptions – Mobile Homes
Current as of: 2024 | Check for updates
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(1) For purposes of qualifying for the homestead exemption, the mobile home must be determined to be permanently affixed to realty, as provided in rule chapter 12D-6, F.A.C. Otherwise, the applicant must be found to be making his permanent residence on realty.
(2) Where a mobile home owner utilizes a mobile home as a permanent residence and owns the land on which the mobile home is located, the owner may, upon proper application, qualify for a homestead exemption.
(3) Joint tenants holding an undivided interest in residential property are each entitled to a full homestead exemption to the extent of each joint tenant’s interest, provided all requisite conditions are met. Joint tenants owning a mobile home qualify for a homestead exemption even though the property on which the mobile home is located is owned in joint tenancy by more persons than just those who own the mobile home. Each separate residential or family unit is entitled to a homestead exemption. The value of the applicant’s proportionate interest in the land shall be added to the value of the applicant’s proportionate interest in the mobile home and this value may be exempted up to the statutory limit.
(4) If a mobile home is owned as an estate by the entireties, the homestead exemptions of Florida Statutes § 196.031 and the additional homestead exemptions are applicable if either spouse qualifies.
(5) No homestead exemption shall be allowed by the property appraiser if there is no current license sticker on January 1, unless the property appraiser determines prior to the July 1 deadline for denial of the exemption that the mobile home was in fact permanently affixed on January 1 to real property and the owner of the mobile home is the same as the owner of the land.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.075, 196.012, 196.031, 196.041, 196.081, 196.091, 196.101, 196.202 FS. History-New 5-13-92.
Terms Used In Florida Regulations 12D-7.0135
- Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(3) Joint tenants holding an undivided interest in residential property are each entitled to a full homestead exemption to the extent of each joint tenant’s interest, provided all requisite conditions are met. Joint tenants owning a mobile home qualify for a homestead exemption even though the property on which the mobile home is located is owned in joint tenancy by more persons than just those who own the mobile home. Each separate residential or family unit is entitled to a homestead exemption. The value of the applicant’s proportionate interest in the land shall be added to the value of the applicant’s proportionate interest in the mobile home and this value may be exempted up to the statutory limit.
(4) If a mobile home is owned as an estate by the entireties, the homestead exemptions of Florida Statutes § 196.031 and the additional homestead exemptions are applicable if either spouse qualifies.
(5) No homestead exemption shall be allowed by the property appraiser if there is no current license sticker on January 1, unless the property appraiser determines prior to the July 1 deadline for denial of the exemption that the mobile home was in fact permanently affixed on January 1 to real property and the owner of the mobile home is the same as the owner of the land.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.075, 196.012, 196.031, 196.041, 196.081, 196.091, 196.101, 196.202 FS. History-New 5-13-92.