Christopher K. Caswell Real Estate Law Blog on Lawyers.com

Now is the time to act to establish residency in Florida
prior to the next tax year. There are two steps that must be taken, the first of
which must be completed by the end of the year.  Note that you should verify all
of this information with the property appraiser or tax assessor of the county in
which residence is being claimed.  Also, the following describes the steps
necessary for property tax relief for your homestead.

There are other benefits
to homestead qualification in Florida including creditor protection and strict
provisions regarding the devise and descent of the homestead to your heirs. 
Those issues are beyond the scope of this article.

Qualification
deadline (December 31) - You must be a Florida resident and own
and occupy your Florida property as your permanent residence on January 1. There
are some variations of ownership that also qualify such as life estates and
long-term leases.

What is permanent residency - “Permanent Residence……….. means the place where a person has his or
her true, fixed and permanent home and principal establishment to which,
whenever absent, he or she has the intention of returning. A person may have
only one permanent residence at a time*; and, once a permanent residence is
established, it is presumed to continue until he or she shows that a change has
occurred. Florida Statute, Section 196.012(18)

Application deadline (by March 1) - You must apply
by March 1 to prove your qualification as of January 1 of that year.

What
evidence is needed? Note that for married couples you may need to provide
evidence for each of the spouses.

1. Evidence of ownership or
beneficial interest - Although a deed or other recorded document
may be available in the public records, you should be able to provide a copy of
the deed, or a tax bill or a notice of proposed property taxes, or a copy of a
long-term lease, a trust agreement, or a last will and testament that
establishes the beneficial interest.

2. Evidence of
permanent Florida residence - You will have to present a valid
Florida driver's license showing the correct address, and if you do not drive
then you must show a Florida ID issued by the Florida Department of Motor
Vehicles with the correct address.  You must
bring one of the following: Florida vehicle registration, or proof of Florida
voter registration, or a copy of the first page of your most recent income tax
return showing your home address, or a professional license issued by the state
of Florida. You will also be required to provide your Social Security number,
including for a spouse even though the spouse's name does not appear on the
deed.

There are additional homestead exemptions available for certain
categories. Some of  these are listed below, but for more information please go
to the property appraiser or tax collector website for your particular county in
Florida.

• Senior exemption with limited
  income
• Disabled veterans
  homestead property tax discount
• Widow/widower exemption
• Disability exemption
• Blind disability exemption
• Disabled veteran
• Total and permanent disability exemption (service connected and not service
  connected)