12D-7.011, F.A.C.
12D-7.011. Homestead Exemptions - Trusts
Cite as Fla. Admin. Code r. 12D-7.011
The beneficiary of a passive or active trust has equitable title to real property if he is entitled to the use and occupancy of such property under the terms of the trust; therefore, he has sufficient title to claim homestead exemption. AGO 90-70. Homestead tax exemption may not be based upon residence of a beneficiary under a trust instrument which vests no present possessory right in such beneficiary.