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FOR THE PETITIONER: Sherman Allen Greenup testified, Testified that the Petitioner has a Texas license for hunting and fishing. Testified that the license for Texas shows where the Petitioner joined the Navy. Testified that the Petitioner pays no taxes to the state of Texas. Testified that the Petitioner owns no property in Texas. Testified that the Texas driver's license has the Petitioner's brother's address on it. Testified that as per Florida Statute 196.015, the driver's license issue is the sole issue that the Property Appraiser is using for the issue of the non-establishment of residency. Testified that the issue for the Petitioner is the"Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence" language of Florida Statute 196.015 is relevant for the instant matter and should be interpreted in the Petitioner's favor. Testified that he hunting and fishing license is free in the state of Texas if the person holding the hunting and fishing license also has a Texas driver's license. PETITIONER'S EVIDENCE was relevant, admissible and credible. Conclusions cf Law CONCLUSIONS OF LAW: The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: STATUTE: 196.031 Exemption of homesteads.— (1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of$25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution, Such title may be held by the entireties,jointly, or in common with others, and the exemption may be apportioned among such of the owners as reside thereon, as their respective interests appear. STATUTE 196.015 196.015 Permanent residency;factual determination by property appraiser.—Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state: (1) A formal declaration of domicile by the applicant recorded in the public records of the county in which the exemption is being sought. (2) Evidence of the location where the applicant's dependent children are registered for school. (3) The place of employment of the applicant. (4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated, (5) Proof of voter registration in this state with the voter information card address of the applicant, or other official correspondence from the supervisor of elections providing proof of voter registration, matching the address of the physical location where the exemption is being sought. (6) A valid Florida driver license issued under s. 322.18 or a valid Florida identification card issued under s. 322.051 and evidence of relinquishment of driver licenses from any other states. (7) Issuance of a Florida license tag on any motor vehicle owned by the applicant. (8) The address as listed on federal income tax returns filed by the applicant. (9) The location where the applicant's bank statements and checking accounts are registered. (10) Proof of payment for utilities at the property for which permanent residency is being claimed. As to PETITION: 2024-003: It is recommended that the instant petition be denied. A preponderance of the evidence shows that Petitioner and the property at issue in the instant matter has. NOT met the statutory application of Florida Statute 196.031 Exemption of homesteads (1)(a) and has NOT met the statutory application of Florida Statute 196.015 subsections (4), and (6). A preponderance of the evidence shows that the Petitioner did not comport with the (1) (a) subsection of Florida Statute 196.031 and the"A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence" clause of L the statute because of the following: _ -27 -