Pursuant to s. 196.031(6), F.S., if property receiving a homestead exemption has been damaged or destroyed to the extent it is uninhabitable as of the subsequent January 1, the homestead exemption may be continually granted if all of the following apply:

  • The property is otherwise qualified for homestead exemption,
  • The property owner notifies the property appraiser of intent to repair or rebuild the property,*
  • After repair or rebuild, the property will be primary residence of the owner, and
  • The property owner does not claim homestead exemption elsewhere.

 

*Failure to commence the repair or rebuild within three years after January 1 following the damage or destruction constitutes abandonment of the homestead. After the three-year period, the expiration, lapse, nonrenewal or revocation or a building permit for such repairs or rebuild also constitutes abandonment of the homestead.

Report Homestead Uninhabitable by Calamity