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Findings of Fact: Page 2 of 2 The Petitioner was present. The Property Appraiser's Office was represented by Margo Maxwell. All witnesses took an oath prior to presenting testimony and there were no issues raised in regards to the submission or presentation of any evidence. The timely filed homestead exemption application was reviewed and denied by the Property Appraiser's Office due to the limited fact that as of January 1, 2017 Petitioner did not have a Florida driver's license. Petitioner testified that he has owned the subject property since 2012, moved into the condominium in September 2014 due to the impending divorce, was granted as part of his Pennsylvania divorce proceedings exclusive use and possession of the condominium in 2015, and in 2016 the court removed his now former wife's name from the property as evidenced by a deed executed in December 2016. Petitioner did have two of his three cars registered in Florida during this time, and one in Pennsylvania. Petitioner explained that he retained his Pennsylvania driver's license during this time as it did not expire until 2018. Various bills, including utility bills, evidence Petitioner's residency in the condominium prior to January 1, 2017. In fact, the Property Appraiser's Office admits that the denial of his application is solely due to the fact that he did not obtain a Florida driver's license until after January 1, 2017. Conclusions of Law: When a taxpayer seeks a preferential tax treatment such as relief from an ad valorem tax, the statute under which he claims the benefit must be strictly construed against the taxpayer. DeQuervain v. Desguin, 927 So. 2d 232, 236 (Fla. 2d DCA 2006). Furthermore, the person claiming the exemption or beneficial classification has the burden of proving by testimony or evidence that he qualifies for such preferential treatment. Schooley v. Judd, 149 So. 2d 587, 590 (Fla. 2d DCA 1963). The burden of proof in an exemption or classification hearing falls upon the Petition to prove eligibility by at least a preponderance of the evidence. In this case, Petitioner was able to put forth evidence of other statutory indicia of residency as of January 1, 2017. Under Section 196.015, Petitioner is not per se barred from obtaining a current year's exemption due to the fact that he did not have a Florida driver's license. Petitioner carried his burden of proof and is entitled to the 2017 homestead exemption. Accordingly, the petition is granted. -18-