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[T]he statute helps prevent “a one that is acquiring or claiming the benefit of an advert valorem tax exemption or maybe a tax credit in A different condition the place long term residency is necessary to be a basis for the granting of that advertisement valorem tax exemption” from also claiming a Florida homestead exemption. § 196.031(five).
It appears that precise occupancy to the residence for which homestead standing is sought after is often a prerequisite to the courtroom granting the residence these kinds of character.28 having said that, precedent may exist to allow homestead defense in incredibly restricted situations where assets is remaining ready for occupancy.
What does it choose to qualify to the exemption? typically just a couple underfed animals roaming about a mud patch. Property entrepreneurs will have to post a form to the government and supply evidence that they're engaged in "great-religion commercial agriculture." They haven't got to generate an money from their operations. lots of are already allowed to assert the exemption even just after rezoning their land for non-agricultural uses.
But Exactly what does "bona fide" imply? which is far from crystal clear. Aided by lax court rulings, developers have seized on that ambiguity by leasing out their land to cattle ranchers whilst they put together to create, normally shaving many hundreds of Countless bucks off their tax costs.
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this isn't idle speculation as an appellate courtroom has dealt with this pretty concern. The reasoning for This is certainly discussed beneath beneath evaluation of various court choices. on the other hand let’s look at the statute that's currently being enforced just before getting to the court docket Assessment. The statute eradicates the Constitutional ideal to Florida Homestead exemption for:
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