Pedro J. Garcia v. David Andonie

Summary

The Court held that the Florida Constitution permits a property owner to claim the homestead tax exemption by maintaining either the owner's permanent residence or the permanent residence of a legally or naturally dependent person on the property. The statutory requirement that every claimant reside on the property is invalid to the extent it narrows the constitutional class of eligible taxpayers. The Court also held that the Property Appraiser waived its challenge to the sufficiency of the taxpayers' evidence and failed to rebut the uncontroverted evidence establishing the children's permanent residence.