Filing for Homestead and Other Exemptions:
                                                                                                                                 
All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op
apartments,and certain mobile home lots if they qualify.  The Florida Constitution provides this tax-saving
exemption on the first All legal Florida residents are eligible for a Homestead Exemption on their homes,  
condominiums, co-op apartments, $25,000 of the assessed value  of  an  owner/occupied residence.  You are
entitled to a Homestead Exemption if,  as of January 1st,  you  have  made the property  your  permanent  
home  or  the  permanent home of a person who is legally or  naturally  dependent  on  you.   

By law, January 1 of each year is the date on which permanent residence is determined.