In Wells v. Haldeos, Fla. Dist. Ct. App., 2nd Dist., Dkt. No. 2D09-4250 (10/22/2010), an appeal by the property appraiser of Pasco County, Florida of a final judgment in favor of the taxpayer, the Florida District Court of Appeals for the 2nd Circuit held that a separated (but not divorced) taxpayer was eligible to receive a homestead exemption for his property in Florida despite the fact that his wife receives a residency-based property tax exemption on a separate property in New York. The property appraiser had denied the Florida homestead exemption on the grounds that, by statute, a “family unit” cannot receive more than one homestead exemption and that a legally married couple is a “family unit.” The trial court had held that it would defy logic for two people who have no contact with each other and are not financially dependent on one another to be called a family unit. Thus, the trial court ruled that they may obtain separate homestead exemptions. The appeals court upheld the decision of the trial court and stated, further, that the Florida Department of Revenue has enacted a rule instructing property appraisers that married persons may be considered separate “family units” in certain circumstances (such as separation). This approach also has been upheld by the Attorney General of Florida.