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2012 Florida Statutes

Rental of homestead to constitute abandonment.
F.S. 196.061
196.061 Rental of homestead to constitute abandonment.The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of such dwelling as a homestead, and the abandonment shall continue until such dwelling is physically occupied by the owner. However, such abandonment of such homestead after January 1 of any year does not affect the homestead exemption for tax purposes for that particular year if this provision is not used for 2 consecutive years. The provisions of this section do not apply to a member of the Armed Forces of the United States whose service in such forces is the result of a mandatory obligation imposed by the federal Selective Service Act or who volunteers for service as a member of the Armed Forces of the United States. Moreover, valid military orders transferring such member are sufficient to maintain permanent residence, for the purpose of s. 196.015, for the member and his or her spouse.
History.s. 1, ch. 59-270; s. 1, ch. 67-459; ss. 1, 2, ch. 69-55; s. 5, ch. 95-404; s. 8, ch. 96-397; s. 3, ch. 2010-182; s. 18, ch. 2012-193.
Note.Former s. 192.141.