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The homestead exemption in Florida may refer to three different types of homestead exemptions under Florida law: # exemption from forced sale before and at death per Art. X, Section 4(a)-(b) of the Florida Constitution(); # restrictions on devise and alienation, Art. X, Section 4(c) of the Florida Constitution; # and exemption from taxation per Art. VII, Section 6 of the Florida Constitution. Florida's homestead exemption that provides an exemption from forced sale before and at death are among the most protective in the United States as it provides no limit to the value of certain real property that can be protected from creditors. The property tax exemption clause of Article VI renders property tax-free to the extent of certain dollar amounts in the value of the homestead. The definition of a homestead is not necessarily co-extensive for Article X, Section 4(a)-(c) exemption purposes (exemption from creditors and restrictions on descent and distribution) and Article VI purposes (exemption from taxation). Both provisions apply automatically upon the establishment of a primary residence in Florida, but to reap the tax assessment benefits, the homestead exemption must be claimed by a filing with the local county property appraiser's office. Homestead can be lost if the homeowner abandons use of the real property as a homestead. A fourth benefit, while not as clearly an exemption as the above three, is also accorded to one's homestead in Florida per Art. VII, Section 7 of the Florida Constitution. For tax purposes the year-to-year increase in assessed value of the homestead is limited to the lesser of 3% or the percentage change in the Consumer Price Index. ==Scope of the Debtor Protection== Florida's debtor protection homestead provision is one of the broadest in the United States. The value of the property that can be protected is unlimited, so long as the property occupies no more than one-half acre (2,000 sq m) within a municipality, or 160 acres (650,000 sq m) outside of a municipality. The provision is written into the Florida Constitution, Article X, section 4, so it cannot be removed without a constitutional amendment. Because of the scope of the protection afforded, persons from other states with heavy debts or large court judgments against them have been known to purchase expensive estates in Florida, one example being O.J. Simpson. This strategy has been somewhat impaired by the 2005 Bankruptcy Code amendments. One event that can drastically affect the value of a homestead is municipal incorporation. If a 160-acre (650,000 sq m) non-municipal homestead is on land that is later incorporated into a municipality, the homestead will be grandfathered in and remain protected for the owner and his heirs. However, for any future purchasers of all or part of the property, the protected land will drop to the one-half acre (2,000 sq m) allowed within a municipality. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Homestead exemption in Florida」の詳細全文を読む スポンサード リンク
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