Wells v. Haldeos
48 So.3d 85, 2010 Fla. App. LEXIS 15909, 35 Fla. L. Weekly Fed. D 2341 (2010)
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Rule of Law:
Under Florida law, a married couple may be considered separate "family units" for homestead tax exemption purposes if they have genuinely established separate permanent residences in good faith, are financially independent, and otherwise meet the eligibility criteria for the exemption.
Facts:
- James Haldeos has owned and permanently resided on property located in Pasco County, Florida, since 2005.
- James Haldeos is married to Rosa Accomando, but they have been separated since 2008.
- Rosa Accomando owns and permanently resides on property in the state of New York, where she receives a residency-based property tax exemption.
- Mr. Haldeos and Ms. Accomando have established two separate permanent residences in good faith.
- Mr. Haldeos has no financial connection with Ms. Accomando, and they do not provide benefits, income, or support to each other.
- Mr. Haldeos possesses a Florida driver’s license, and his vehicle is registered in Pasco County.
- Mike Wells, the Pasco County Property Appraiser, denied Mr. Haldeos a homestead exemption, asserting that a married couple constitutes a single "family unit" and thus is entitled to only one exemption.
Procedural Posture:
- James Haldeos applied for a homestead tax exemption for his property in Pasco County, Florida.
- Mike Wells, the Pasco County Property Appraiser, denied Mr. Haldeos's application for a homestead exemption.
- Mr. Haldeos challenged the Property Appraiser's denial in a trial court (court of first instance).
- The trial court issued a final judgment, finding that Mr. Haldeos was entitled to receive the homestead tax exemption.
- Mike Wells, the Property Appraiser (appellant), appealed the trial court's final judgment to the District Court of Appeal of Florida, Second District (appellee is James Haldeos).
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Issue:
Is a married individual precluded from receiving a homestead tax exemption in Florida if their separated spouse maintains a permanent residence and receives a residency-based tax exemption in another state, based on the Florida Constitution's "family unit" limitation?
Opinions:
Majority - Whatley, Judge
No, a married individual is not precluded from receiving a homestead tax exemption in Florida if their separated spouse maintains a permanent residence and receives a residency-based tax exemption in another state, provided they meet specific criteria for separate "family units." The court reasoned that Article VII, Section 6(b) of the Florida Constitution limits exemptions to "not more than one exemption...to any individual or family unit," but lacks a definition for "family unit." The trial court logically concluded that two people with no financial or emotional connections should not be considered a single "family unit." The court found that section 196.031(5), Florida Statutes, which prohibits a "person" from receiving two residency-based exemptions, does not extend to prohibiting a married couple from receiving two separate exemptions, especially since the legislature could have included such language if intended. Furthermore, Florida Administrative Code Rule 12D-7.007(7) specifically instructs property appraisers that separate permanent residences and "family units" established by a husband and wife can each qualify for an exemption. Citing Law v. Law, the court found it consistent with public policy to extend a homestead exemption to each spouse in a bona fide separation where they live in separate residences without fraud. The court acknowledged the administrative burden but reiterated that the claimant bears the burden of proving qualification. Thus, where spouses establish separate permanent residences in good faith with no financial interdependence, each may receive an exemption.
Concurring - Silberman, J.
Concurs.
Concurring in result only - Kelly, J.
Concurs in result only.
Analysis:
This case significantly clarifies the interpretation of "family unit" within Florida's homestead exemption framework, particularly for separated but not divorced married couples. It establishes that marital status alone does not automatically prevent spouses from being treated as distinct "family units" for tax purposes, thereby allowing for multiple exemptions under specific, well-defined conditions. The decision provides essential guidance for property appraisers, requiring individualized assessments based on factors like good faith separation and financial independence, rather than a rigid application of marital status. This ruling likely increases access to homestead exemptions for genuinely separated individuals and reinforces the importance of administrative rules and prior appellate decisions in interpreting constitutional provisions.
