Fla. County Property Apprasier's Office OKs Tax Exemption For Family Of Maine Gubernatorial Candidate In 'Double Homestead' Case

The Associated Press reports:

• A Florida county has closed its investigation into a tax exemption claimed by the family of Maine Republican gubernatorial candidate Paul LePage on a Florida home, concluding that the $1,400 tax break was allowed under state law, a tax official ruled [].

• In a letter to LePage's lawyer, the property appraiser in Volusia County, Fla., said the homestead exemption in 2008 and 2009 was OK because of an exception allowing the tax break on a Florida home maintained for a dependent.

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• According to the LePages' attorney, Ann LePage went to Florida after her father died in the fall of 2007 to care for her mother, who suffers from scleroderma, an autoimmune disorder, as well as pulmonary hypertension. Ann LePage rented a home before buying a home in December 2008.

• After the purchase, Ann LePage listed the home as her primary residence, but she failed to change the status of the home in Waterville that she'd previously claimed as primary residence. In September, the LePages corrected the Waterville home's status and paid the $227.93 in taxes owed, the LePage campaign said.

• Morgan Gilreath Jr., property appraiser in Volusia County, noted that the Florida situation was unusual - so unusual that there's no place on the homestead exemption form or statement of gross income to make note of the exception to Florida's law. There's also no notation on the county website, he said.(1)

• Because of the exception, Ann LePage can list Maine as her primary residence while continuing to claim the homestead exemption in Florida as long her mother lives in the home and the LePages maintain it and provide for her, making her "naturally dependent," said her attorney, William A. Lee III of Waterville, who is licensed in Maine and Florida.(2)

For the story, see Official: LePage tax exemption allowed in Fla.

(1) Of course there's no reference to the availability of the tax exemption in 'double homestead' cases on the government forms or on the Property Appraiser's office website. They clearly want to avoid the potential havoc that may break out in their offices attributable to the additional exemption claims that will result in these permissible 'double' tax exemptions cases.

(2) The relevant applicable statute can be found at Sec. 196.031(1)(a), Florida Statutes, which states in part (bold text is my emphasis of the relevant portion of the provision, not in the original text):

• Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same his or her permanent residence, or the permanent residence of another or others legally or naturally dependent upon such person, is entitled to an exemption from all taxation, except for assessments for special benefits, [...] up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution.

For more on the availability of 'double homestead' tax exemptions in certain cases, see:

• Florida Administrative Code Rule 12D-7.007(7):
  
  "A married woman and her husband may establish separate permanent residences without showing “impelling reasons” or “just ground” for doing so. If it is determined by the property appraiser that separate permanent residences and separate “family units” have been established by the husband and wife, and they are otherwise qualified, each may be granted homestead exemption from ad valorem taxation under Article VII, Section 6, 1968 State Constitution. The fact that both residences may be owned by both husband and wife as tenants by the entireties will not defeat the grant of homestead ad valorem tax exemption to the permanent residence of each."

• Florida Attorney General Opinion 75 Op. Att'y Gen. 146 (1975), Husband And Wife Maintaining Separate Residences May Both Qualify For Homestead Exemption;

• Florida Attorney General Opinion 05 Op. Att'y Gen. 60 (2005), Homestead Exemption -- separate residences and homestead exemption. Art. VII, s. 6, Fla. Const.;

• Wells v. Haldeos, Case No. 2D09-4250 (Fla. App. 2d DCA, October 22, 2010).