Mitchell v. Higgs

These are two consolidated appeals from Monroe County Circuit Court judgments regarding Paul Mitchell’s entitlement to homestead property tax exemptions for 1999 through 2006 (our Case No. 3D09-1924) and for 2007 (our Case No. 3D10-979). We reverse a final summary judgment in Mitchell’s favor reinstating his homestead exemption for tax years 1999 through 2006 and remand it for further proceedings. We affirm the final judgment after trial regarding the revocation of the exemption for tax year 2007.

Background

Mitchell’s family has owned the Key West residential property at the center of these…