Florida Congressman/Senate Candidate To Face Questions Over 'Double Homestead' Tax Exemptions On Two Homes; County Official: Claim Probably OK

In Lee County, Florida, The Tampa Tribune reports:

• Lee County Property Appraiser Ken Wilkinson said Wednesday he probably will investigate whether Rep. Connie Mack and his wife, Rep. Mary Bono of California, are entitled to two separate homestead exemptions in their home states, although his "first blush" opinion is that they are.



• "My impression is they'll probably be all right," Wilkinson said. Wilkinson said his senior staff members will discuss the matter []; he expects the decision will be to conduct an investigation.



• He said the office likely will ask Mack and Bono for financial documentation, possibly including tax filings and records of their homestead properties, mortgage and insurance bills.



• Asked about an anti-fraud posting on his office's website that appears to suggest the dual exemptions aren't allowed, Wilkinson responded, "Semantics is an interesting science; the wordage could be better on the site."



• Mack has a homestead exemption on his Fort Myers condo, and Bono has one on her Palm Springs home, even though the Florida Constitution says a single "family unit," which usually includes a married couple, can have only one.



• Mack's attorney has said it is appropriate because the two are financially independent of each other.(2)

For more, see Mack could face scrutiny over exemption.

(1) Florida law and prior opinions issued by the state Attorney General appear to make pretty clear that, provided they otherwise qualify, there is nothing necessarily illegal or otherwise improper about a husband and a wife each claiming a homestead exemption on separate residences ('double homesteads') (while formal opinions issued by the Florida Attorney General are not binding on any court, the Florida case law set forth therein is). 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).

(2) While the fact that the two spouses are financially independent of each other certainly adds weight to the legitimacy of the claim, the rule is clear that said financial independence is not required. 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. [...]"