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QUESTIONS:

1. Is the language added to s. 196.031(3), F. S., by Ch. 72-372, Laws of Florida, consistent with the conclusions reached in AGO 071-379 establishing the residency requirement for the additional homestead exemption to be January 1?

2. If inconsistent, is the determinative date for establishing the residency requirement for the additional homestead exemption under s. 196.03(3)(a), F. S., the date of application or January 1?

SUMMARY:

The taxable status of real property and entitlement to tax exemption for each tax year is determined as of the tax day, January 1 of each year, and an…