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Findings of Fact: <br />The Petitioner, Edgar Valdes, appeared, was sworn and testified. Margo Maxwell appeared for the Property Appraisgr, <br />was sworn and testified. Mr. Valdes has a Texas Driver's License and a Texas Auto Registration. The possession of a <br />out of state license and tag indicates that a taxpayer is not a permanent Florida resident for Homestead purposes. <br />Although the Petitioner indicates that he didn't know a Florida license was a requirement, the statute is quite clear. T e <br />Petitioner did apply for a Florida license January 21, 2023 but did not obtain it prior to January 1 of 2023 in order to <br />qualify for 2023. <br />Conclusions of Law: <br />The petition for the homestead exemption is denied in that the petitioner did not qualify as a permanent <br />Florida resident as of January 1, 2023 in accordance with Florida Statutes, Section 196.015 and 196.012. <br />f <br />2023-001 Page 2 of 2 <br />-10- <br />