Why do spouses get only one exemption?
Article VII, Section 6 of the Florida Constitution allows no more than one homestead exemption for any individual or household unit, and no more than one for any residential unit. The Broward County Property Appraiser states that under Florida law married couples are only permitted one homestead exemption or other permanent-residency-based property tax exemption.
Section 196.031 adds that a person receiving a tax exemption or credit in another state that requires permanent residency is not entitled to Florida's homestead exemption. Broward's filing rules give New York's STAR exemption as an example and say that if you or your spouse hold such an exemption on another property, you are not eligible until it is canceled.[1][2][3][4]
What if you are moving to South Florida and keeping another home?
Cancel any residency-based benefit in the other state before you apply in Florida. Your Florida home must be your permanent residence on January 1, and residency is a factual determination made first by the property appraiser, with no single factor being conclusive.
Factors the appraiser may weigh include a recorded declaration of domicile, a Florida driver license and surrender of other states' licenses, Florida voter registration and vehicle tags, the address on your federal tax return, where your bank accounts are registered, your place of employment and utility payments at the Florida home. Valid military orders transferring a member of the U.S. Armed Forces are sufficient to keep that member's and spouse's Florida permanent residency.[5]
How is the other home taxed, and what are the penalties for doubling up?
A home that is not your homestead is taxed as non-homestead property. Its assessed value for non-school taxes can rise up to 10% a year, school taxes are not capped, and the cap resets when the property sells.
Claiming a homestead you are not entitled to can be costly. If a property appraiser finds an improper exemption within the prior 10 years, Florida law allows a tax lien for the unpaid taxes plus a 50% penalty for each year and 15% annual interest, and Broward's property appraiser warns that this applies to married couples found claiming a Florida homestead and another residency-based exemption elsewhere. If spouses own homes separately or live apart, talk with a Florida real estate attorney or CPA before filing.[4][6]
Key takeaways
- A married couple can hold only one Florida homestead exemption.
- Neither spouse can claim a residency-based exemption or credit in another state, such as New York's STAR, while receiving Florida homestead.
- Florida residency is judged on factors like your driver license, voter registration, tax returns and declaration of domicile.
- A second home is non-homestead property with a 10% cap on non-school assessment increases.
- Improper homestead claims can bring up to 10 years of back taxes, 50% penalties and 15% interest.
Sources
- [1]The Florida Senate — Constitution of the State of Florida (Article VII, Section 6: Homestead exemptions)
- [2]Florida Legislature — Section 196.031, Florida Statutes: Exemption of homesteads
- [3]Broward County Property Appraiser — Filing for Homestead and Other Exemptions
- [4]Broward County Property Appraiser — Frequently Asked Questions
- [5]Florida Legislature — Section 196.015, Florida Statutes: Permanent residency; factual determination by property appraiser
- [6]Florida Legislature — Section 196.161, Florida Statutes: Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident
Reviewed October 11, 2026. General real-estate information for Florida, not legal, tax, lending or insurance advice. Laws, rates and deadlines change — confirm property-specific facts with the agency cited, a Florida real-estate attorney, CPA or licensed insurance agent.