Homestead Exemption

[MIKEPIN]

What is the name of your state (only U.S. law)? FL

Dear volunteers. I would love to hear your opinion about this. Thank you so much for your time!

My wife and I are foreigners living in the US legally since 2001. We pay taxes here (even on our foreign earnings) since day one.

We are on work visas but have no permanent residency (Green Card) – however our home in FL is our permanent residence.

Many years ago I heard that FL would now allow our home to be homestead exempt if we have dependent minors living here that are US citizen. Our two boys are US citizen. I inquired about this regulation and we were granted homestead exemption right away.

We recently got a letter from the property appraiser that our homestead exemption will now end, as our boys are now over 18 and no minors anymore.

Our oldest just turned 20 and can file for our permanent residency only next year when he is 21. The immigration law defines a "child" as an “unmarried person under the age of 21 (a minor)”.

I found a ruling by the Florida Supreme Court ruling in Garcia v. Andonie and I feel it is immigration based, so the age of 21 should be used by the Property Appraiser to determine if someone is a minor or not.

The key factor of Garcia v. Andonie is, that the children were dependents of the non-citizen. Both of our children are still our dependents living with us.

(I hope I picked the right area to post this. I is related to real estate, taxes and immigration.)

 

[adjusterjack]

It's as good a place as any.

I assume that your question is whether or not you are entitled to have the exemption continue past your sons' 18th birthday.

What did the property tax appraiser say when you brought this to his/her attention?

I really don't have the time to read the statutes:

http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Index&Title_Request=XIV#TitleXIV

Or the case decision:

http://scholar.google.com/scholar_case?case=13242631141914978440&q=garcia+v.+andonie&hl=en&as_sdt=4,10

Depending on how much money this is worth to you, you might want to consult a property tax attorney.

 

[MIKEPIN]

Thank you for your answer.

The law does not say too much. The ruling talks about dependent minors.

Immigration law defines a minor as someone under 21.

The property appraiser says that in FL you are a minor below 18.

 

[Zigner]

Thank you for your answer.

The law does not say too much. The ruling talks about dependent minors.

Immigration law defines a minor as someone under 21.

The property appraiser says that in FL you are a minor below 18.

Since this is a state law matter, then Florida law would apply.

 

[Zigner]

Or the case decision:

http://scholar.google.com/scholar_case?case=13242631141914978440&q=garcia+v.+andonie&hl=en&as_sdt=4,10

Unfortunately, this case has a different fact pattern than the one you cited. In our OP's case, the "children" are over the age of 18. Since a minor is defined as someone under 18 in Florida, the OP is losing the exemption. The OP would like to apply the Federal (immigration) definition of a minor in his case, and that is simply not appropriate.