(DOWNLOAD) "Higgs V. Warrick: Lessees of 99-Year Leases Qualify for Homestead and Save Our Homes Tax Exemption Purposes (Florida)" by Florida Bar Journal * eBook PDF Kindle ePub Free

eBook details
- Title: Higgs V. Warrick: Lessees of 99-Year Leases Qualify for Homestead and Save Our Homes Tax Exemption Purposes (Florida)
- Author : Florida Bar Journal
- Release Date : January 01, 2009
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
In a November 12, 2008, opinion, the Third District Court of Appeal affirmed a final summary judgment of the 16th Judicial Circuit Court for Monroe County. On June 4, 2009, the Florida Supreme Court declined to exercise jurisdiction notwithstanding certification of conflict by the Third District, ending the Monroe County property appraiser's fight to revalue the homestead of William L. Warrick as a result of the termination of his qualified personal residence trust (QPRT). (1) The ruling is very helpful to planners who work with clients who funded QPRTs and worry the clients may lose significant built-up tax benefits as a result of a change in owner upon the expiration of the QPRT term. The 98-year Lease Technique
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