FURST v. REBHOLZ

Case No. 2D18-3323.

302 So.3d 423 (2020)

Bill FURST, as Property Appraiser of Sarasota County, Florida; and Jim Zingale, as Executive Director of the State of Florida Department of Revenue, Appellants, v. Rod REBHOLZ, AS TRUSTEE OF the ROD REBHOLZ REVOCABLE TRUST; and Barbara Ford-Coates, as Tax Collector of Sarasota County, Florida, Appellees.

District Court of Appeal of Florida, Second District.

Opinion filed June 19, 2020.


Attorney(s) appearing for the Case

J. Geoffrey Pflugner , Jason A. Lessinger , Anthony J. Manganiello, III , and Mark C. Dungan of Icard, Merrill, Cullis, Timm, Furen & Ginsburg, P.A., for Appellant Bill Furst, Property Appraiser of Sarasota County, Florida.

Ashley Moody , Attorney General, and Robert P. Elson , Senior Assistant Attorney General, Revenue Litigation Bureau, Tallahassee, for Appellant Jim Zingale, as Executive Director of the Florida Department of Revenue.

No appearance for Appellee Barbara Ford-Coates, as Tax Collector for Sarasota County.

Sherri L. Johnson of Johnson Legal of Florida, P.L., Sarasota, for Appellee Rob Rebholz.

Loren E. Levy and Stuart W. Smith of The Levy Law Firm, Tallahassee, for Amicus Curiae, The Property Appraisers' Association of Florida, Inc.


Bill Furst, Property Appraiser of Sarasota County, and Jim Zingale, Executive Director of the Florida Department of Revenue (Appellants),1 appeal the final judgment reinstating the homestead tax exemption set forth in the Florida Constitution on 100% of Rod Rebholz's residence for the years 2004 to 2011...

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