Bill Furst, etc. v. Rod Rebholz, etc.

Supreme Court of Florida ____________ No. SC2020-1479 ____________ BILL FURST, etc., et al., Petitioners, vs. ROD REBHOLZ, etc., et al., Respondents. April 6, 2023 MUÑIZ, C.J. This case is about the availability of the homestead tax exemption to a property owner who lives in one part of a residential structure but rents out another part for the exclusive use of a tenant. See Furst v. Rebholz as Trustee of Rod Rebholz Revocable Trust,

302 So. 3d 423

(Fla. 2d DCA 2020). We hold that the owner is not entitled to a homestead tax exemption on the rented portion, because that portion is not the…