Marty Kiar, Broward County Property Appraiser
By MARTY KIAR
Broward County Property Appraiser
BROWARD COUNTY, Fla. – Generally, the answer is NO. Florida Statutes say that rental of a dwelling previously claimed to be a homestead for tax purposes “shall constitute the abandonment of said dwelling as a homestead.” If the rental begins after January 1 of a year (regardless of the shortness of the rental period) and there is a rental covering any part of the next consecutive year, that is an abandonment of the Homestead Exemption under the law as of the second year. A seasonal rental (February-March) in two consecutive years would disqualify the property for Homestead Exemption. Likewise, a one-time rental from DecemberFebruary would also disqualify the property as it would involve portions of two consecutive years.
The only individuals allowed under the law to rent out a Homesteaded property while retaining the exemption are active duty military personnel. Simply provide us with a copy of your military orders and we’ll keep your exemption intact. Note: State law formerly extended these rights to other federal employees (FBI, DEA, civilian DOD, congressional employees, etc.) on duty assignments outside of Florida — but that law was changed in the late 1960s during the Vietnam War to limit this rental option only to active duty military. The Legislature felt this was appropriate because active duty military personnel do not have the option of quitting the job and staying at home — versus all others who have the option of resigning their positions.
Before making any decision to rent your home or a portion of your home, please call our Customer Service Department at 954-357-6830 to ensure you keep this valuable tax-saving exemption. Should you have any other questions, please do not hesitate to contact me directly at 954-357-6904 or by email at email@example.com.