Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

Appellant Venice Endsley brought a suit against the Broward County Property Appraiser after it removed her homestead tax exemption due to the fact that her then-husband was receiving a residency-based tax exemption for his out-of-state residence during the same time period. Appellant now appeals the entry of summary judgment in favor of the County and the Property Appraiser, arguing that the pertinent Florida Constitution provision limiting family units to one homestead exemption does not apply when the second exemption is for an out-of-state residence. As set forth below, we disagree with…