Do You Lose Your Florida Homestead Exemption If You Rent the House?

The same statute adds a timing rule: after January 1, that year's homestead exemption is not affected unless the property is rented for more than 30 days per calendar year for 2 consecutive years.

This page is general information for a Tampa Bay owner moving out and renting the home. Confirm your dates and exemption status with the county property appraiser; federal capital gains on a later sale is a separate question for a CPA.

The default rule: renting all or substantially all can be abandonment

Start with the statute's first sentence, not with a rumor about a 30-day grace period. The rental of all or substantially all of a dwelling previously claimed as homestead is treated as abandonment. The statute says that abandonment continues until the dwelling is physically occupied by the owner.

That means the date you move back in, and the date the tenant takes possession, matter. Give the county property appraiser your actual timeline and ask them to confirm the exemption status for the parcel.

• The trigger is rental of all or substantially all of the home.
• The statute ties the end of abandonment to physical occupancy by the owner.
• Ask the appraiser to apply the statute to your move-out and lease dates.

The 30-days-per-year, two-consecutive-year rule

The timing rule is narrower than a simple 30-day allowance. The statute says abandonment after January 1 of any year does not affect the homestead exemption for that particular year unless the property is rented for more than 30 days per calendar year for 2 consecutive years.

Notice the words more than 30 days and per calendar year. It is not a one-time 30-day total, and it is not one rental year standing alone. Ask the appraiser how they count rental days, what records they want, and how the two-year test applies to your dates.

If you re-occupy the home, ask what documentation the appraiser wants for the occupancy date. Do not assume the exemption and the assessment limit reset without a written answer.

• More than 30 days per calendar year.
• For 2 consecutive years.
• Ask for the appraiser's written treatment of your rental dates.

The Armed Forces exception

Section 196.061 has an exception for military service. The statute says it does not apply to a member of the Armed Forces of the United States whose service is the result of a mandatory obligation imposed by the federal Selective Service Act or who volunteers for service as a member of the Armed Forces of the United States.

If that may describe you, give the property appraiser your orders or service records and ask them to confirm the exception in writing. The exception is specific; ask before relying on it.

• The exception is in the same statute.
• It covers mandatory Selective Service Act service and voluntary Armed Forces service as worded.
• Confirm your orders and status with the appraiser.

What it means for the Save Our Homes assessment limit

What owners call Save Our Homes is the homestead assessment limit in Florida Statutes section 193.155. The statute says only property that receives a homestead exemption is subject to that section. Its reassessment formula includes a 3 percent limit on the prior year's assessed value.

Ask the county property appraiser how an exemption change or abandonment date would affect your assessed value and any assessment limitation on the parcel. The exemption and the limit are connected in the statute, so get the answer for your parcel rather than a neighbor's.

• The assessment-limit statute applies only to property receiving a homestead exemption.
• The formula includes a 3 percent limit on the prior year's assessed value.
• Ask the appraiser for the assessed-value effect in writing.

A separate federal question: capital gains on a later sale

The Florida homestead exemption is a property-tax issue. A federal capital gains question on a later sale is separate. The IRS describes an exclusion that can shelter part of the gain on a qualifying sale of your main home, with a larger exclusion available on a joint return with your spouse.

The IRS also describes ownership and use tests. In general, the ownership test looks at how long you owned the home in the last 5 years, and the use test looks at how long you lived in it during the previous 5 years. Ask a CPA how those tests apply to your facts before you treat a future sale as covered.

• The federal exclusion is not the Florida homestead exemption.
• The IRS sets an ownership test and a use test for the exclusion.
• A CPA applies the ownership and use tests to your facts.

Who to ask before you rely on the answer

Tell the county property appraiser's office that you are moving out and renting the home. Ask them to confirm the homestead exemption status, the abandonment date they would use, how the 30-day/two-year rule applies, and any Save Our Homes effect. Keep the response with your tax records.

Ask a Florida real estate attorney about the lease and your obligations as a landlord. Ask your insurer what your policy says about renting the home; this page does not give insurance advice. Ask a CPA about federal income tax and capital gains.

Those roles are different. The appraiser handles exemption and assessment, the CPA handles federal tax, the attorney handles legal documents, and the insurer handles coverage questions.

If BayTown manages the rental

BayTown Property Management manages residential rentals in Hillsborough and Pasco counties. If you are moving out and renting the home, the management fee is $149 per month, flat, taken only from rent collected. A vacant property pays no management fee. Leasing and renewals are separate one-time fees that Emily explains in your free quote.

BayTown has no long-term contract; an owner who leaves gets files, keys and the tenant relationship handed over cleanly. The free quote includes what the property should rent for, every fee in writing, and no obligation. Request your free quote when you are ready to compare management.

If you want a manager to handle tenant relations, rent collection with a monthly statement, maintenance coordination, inspections and reporting, request your free quote and Emily will walk through the numbers and the separate leasing and renewal fees.

Sources

• Fla. Stat. 196.061 (rental of homestead)
• Fla. Stat. 193.155 (Save Our Homes assessment limit)
• IRS Topic 701, sale of your home

Related pages

• Accidental landlord in Tampa
• Managing a Tampa rental from out of area
• Vacant rental and management fees
• Tampa property management cost
• Request a rent estimate
• Request your free quote

Last updated October 28, 2026