The Florida Supreme Court ruled that a Honduran couple's condominium in Miami-Dade County qualified for the Florida homestead property tax exemption because the couple's minor children were US citizens and permanent residents of the state. The Supreme Court relied upon the provision of the Florida Constitution, which "permits every owner of Florida real property to apply for and receive ad valorem tax relief where it is sufficiently demonstrated that the owner has maintained on that property the permanent residence of another legal or naturally dependent of the owner."

Here, the Supreme Court determined that the minor children residing in the condominium were legally and naturally dependent upon the owners, who were a Honduran couple lawfully residing in the United States under a temporary (E-2) visa, and, therefore, under Florida law, the owners were entitled to ad valorem tax relief of a $25,000 reduction in assessed taxable value of their condominium.