Florida Justices Hear Homestead Exemption Argument
TALLAHASSEE, Fla. (AP) - The Florida Supreme Court is considering whether out-of-state residents can get homestead property tax exemptions if they have dependents permanently living in their Florida homes.
The justices heard argument Monday in a case involving a couple from Honduras who were in Florida on investment visas, but it could affect any out-of-state homeowner.
The Miami-Dade County Value Adjustment Board granted David and Ana Andonie a homestead exemption on their $1 million Key Biscayne home in 2006 because their U.S.-born children were permanent residents of Florida.
The board reversed the county property appraiser's denial of the exemption.
In the appeal, the appraiser contends the children also were permanent residents of Honduras.
That argument is based on a common law presumption dependent children have the same permanent residences as their parents.
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