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QUESTIONS: 1. Does an individual's deed have to be recorded by January 1 of the tax year for which he or she claims homestead exemption? 2. Does that instrument have to be recorded by January 1 if homestead exemption is claimed pursuant to another instrument? 3. Is it necessary to have an instrument recorded before changing the name on the tax roll?

SUMMARY: Denial of homestead exemption may not be based on a claimant's failure on January 1 of the tax year or thereafter to record the deed or other instrument on which he relies, when homestead requirements are otherwise proved. The name of the…