Opinion Number

Dear Ms. Core:

You have requested an opinion of this office regarding the homestead exemption. Specifically, you have asked:

". . . if a person does not own and occupy a residence by January 1st of the tax year or subsequently purchases it any date thereafter, do they qualify for a homestead exemption for that year?"

It has been, and remains, the opinion of this office that a property owner who does not own and occupy a residence as of January 1st of a given tax year, or who subsequently purchases it any date thereafter, does not qualify for a homestead exemption for that year.

As stated in…