2021 Sightings of Florida’s Legal Chameleon

This article provides a brief overview of the homestead provisions of the Florida Constitution and a discussion of the relevant case law from 2021.

Homestead Provisions of the Florida Constitution

The Florida Constitution contains three provisions that apply to homestead property. The first, under Art. VII, Sec. 6, Fla. Const. 1968, provides owners of homestead property with tax exemptions related to valuation for ad valorem taxes. The second, under Art. X, Sec. 4(a), Fla. Const. 1968, provides owners of homestead property with protection against forced sale by creditors unless the debt is for taxes or other obligations contracted to purchase or improve the property. The third provision, under Art. X, Sec. 4(c), Fla. Const. 1968, restricts alienation and devise of homestead property.

Historically, courts have liberally construed the homestead exemption from forced sale for the benefit of the person claiming homestead. On the other hand, courts have strictly construed the homestead tax exemption. Accordingly, Fund Members should keep the differing standards of review in mind when analyzing matters related to Constitutional homestead provisions. Read the article