Furst v. Rebholz
The Florida Supreme Court held that a homeowner who rents out a portion of his residential structure for a tenant's exclusive use is not entitled to the homestead tax exemption (or the Save Our Homes 3% cap) on that rented portion, because that portion is not the owner's residence. The Court quashed the Second District's decision, which had held property appraisers cannot 'carve up' a permanent residence and had invalidated Fla. Admin. Code R. 12D-7.013(5).
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