FL S0342

Rental of all or substantially all of a homestead property constitutes abandonment of the homestead exemption until the owner physically occupies the dwelling again.

Abandonment after January 1 does not affect the homestead exemption for that tax year unless the property is rented for more than 30 days per calendar year for 2 consecutive years.

Military service members whose service is mandated by the Selective Service Act or who voluntarily serve in the Armed Forces are exempt from homestead abandonment rules.

Valid military orders transferring a service member are sufficient to maintain permanent residence for the service member and their spouse for homestead exemption purposes.

Effective date: July 1, 2013.