157 So.2d 79 Supreme Court of
Florida. Francisco P.
JUARRERO, and Alicia V. Juarrero, his wife, as taxpayers of Dade County,
Florida, and all other taxpayers similarly situated, Appellants, v. Irving G. McNAYR,
as County Manager of Dade County, Florida, charged with the duties of the Tax
Assessor of Dade County, Florida, and Sam L. Elcook, as the Acting Tax Assessor
of Dade County, Florida, and Ray E. Green, as Comptroller of the State of
Florida, Appellees. No. 32589. Oct. 23, 1963. [*80] COUNSEL: Madsen & Briggs and Stewart D. Allen, Miami, for appellants. Darrey A. Davis and St. Julien P. Rosemond, Miami, for appellees. JUDGE: ROBERTS, Justice. Before us for review is a final decree of the Circuit Court in and
for Dade County entered in a suit wherein the appellants sought to compel the
allowance of a homestead exemption under Section 7, Article X, of the
Constitution of Florida, F.S.A., such property being occupied by them as a
residence. The Chancellor denied the relief, holding that appellants, under the
facts alleged, are not entitled to the homestead exemption sought. Jurisdiction
of the appeal derives from Section 4(2) of revised Article V, Florida
Constitution, authorizing an appeal directly to this court from final judgments
or decrees construing a controlling provision of the Florida Constitution. The material facts are simple and unchallenged. Appellants
purchased a home in Coral Gables, Florida, in November, 1960, after coming to
this country from Cuba by dint of necessity and seeking refuge from the
politically hostile government of their homeland. They are the holders of
nonimmigrant visas valid for unlimited applications for admission into the
United States until March, 1963, which visas were issued and granted under the
auspices of the American Embassy in Havana, Cuba. On or about December, 1960,
appellants were granted permission by the Immigration Authorities to stay
indefinitely in this country and to depart voluntarily. They do not have
permanent visas and, in lay parlance, may be classified as Cuban
refugees. The visas are not authority under existing circumstances
for them to remain here permanently, that is to say, beyond their immediate
need for political asylum. The uncertainty of this need requires an indefinite
stay although the visas are temporary in character. In this posture the
controlling question is: Can an alien, temporarily absent from his homeland
because of political persecution, and residing in this country for an
indefinite stay by warrant of a temporary visa, make Florida in good faith his
permanent home? The Chancellor decided this question in the negative after making
certain findings of fact and conclusions of law. From the decree we quote the
following excerpts: * * * plaintiffs are temporary
residents of Dade County, Florida, being non-resident aliens classified as
Cuban refugees and, therefore, cannot rightfully or in good
faith make Dade County their permanent home in
view of the fact that the word temporary is obviously an
antonym of the word permanent, and that the words good
faith purport more than honesty of endeavor or honesty of purpose and
include the ability to do that which the Constitution of the State of Florida,
Article X, Section 7, requires to be done. Section 7, Article X of the Constitution of Florida provides: Every person who has the legal title
or beneficial title in equity to real property in this State and who resides
thereon and in good faith makes the same his or her permanent home, or the
permanent home of another or others legally or naturally dependent upon said
person, [*81] shall be entitled to an exemption from
all taxation, except for assessment for special benefits, up to the assessed
valuation of Five Thousand Dollars on the said home and contiguous real
property, as defined in Article 10, Section 1, of the Constitution, for the
year 1939 and thereafter. Said title may be held by the entireties, jointly, or
in common with others, and said exemption may be apportioned among such of the
owners as shall reside thereon, as their respective interests shall appear, but
no such exemption of more than Five Thousand Dollars shall be allowed to any
one person or on any one dwelling house, nor shall the amount of the exemption
allowed any person exceed the proportionate assessed valuation based on the
interest owned by such person. The Legislature may prescribe appropriate and
reasonable laws regulating the manner of establishing the right to said exemption.
Added general election 1934, as amended general election 1938. Section 192.14, Florida Statutes, F.S.A., provides: The words resident,
residence, permanent residence,
permanent home and those of like import, shall not be
construed so as to require continuous physical residence on the property, but
mean only that place which the person claiming the exemption may rightfully and
in good faith call his home to the exclusion of all other places where he may,
from time to time, temporarily reside. Citizenship is not a prerequisite for claiming homestead
exemption. See Smith, Tax Assessor, et al. v. Voight, 158 Fla. 366, 28 So.2d
426. Appellants have made every requirement for the exemption claimed within
their power, and thus the question arises as a matter of law as to whether or
not, under the circumstances mentioned, they possess the legal power to
rightfully and in good faith make the subject property their permanent
home. We must adopt the view of the Chancellor that they cannot
legally intend to do that which by law and the temporary nature of their visas
they are prohibited from doing. It is true that a resident of another state in this country may
abandon residence in that state, come to Florida, purchase a home, reside in
it, and declare it to be his permanent residence and become entitled to the
homestead exemption provided by Section 7, Article X of our Constitution. Such
person must make such declaration rightfully and in
good faith. This might also be true in the case of one from
another country, who is in this country with a permanent visa. Such persons
have the freedom and right with certainty to make and declare a bona fide
intention of permanent residence in the home owned and located in this state.
This is not so, however, in the case of a citizen and former resident of a
foreign country who is here under the authority of nothing more than a
temporary visa, because such person has no assurance that he can continue to
reside in good faith for any fixed period of time in this country.
Consequently, we hold he cannot legally, rightfully
or in good faith make or declare an intention which he has
no assurance he can fulfill or carry out because of the temporary nature of the
visa. In other words, he does not have the legal ability to determine for
himself his future status and does not have the ability legally to convert a
temporary residence into a permanent home. We have not overlooked appellants contention that the
denial of homestead exemption to these alien refugees would deprive them of
their property rights under the Constitution of the State of Florida and of
their rights under the Equal Protection clause of the 14th Amendment to the
Constitution of the United States. One cannot complain that he has been denied
due process of equal protection of every other person within a reasonable
classification [*82] to which he belongs is treated in the
same manner. These appellants constitute members of a class of Cuban refugees
temporarily residing in the State of Florida under and by virtue of temporary
visas, and this applies equally to other members of the same class. The decree
of the Chancellor in which he dismissed the complaint with prejudice is without
error and is accordingly, Affirmed. TERRELL, Acting C. J., and THOMAS, THORNAL, OCONNELL,
CALDWELL and HOBSON (Ret.), JJ., concur. |