[1] Prewitt Mgmt. Corp. v. Nikolits, 795 So. 2d 1001, 1002 (Fla. Dist. Ct. App. 2001). [2] Id. at 1002. [3] Id. [4] Id. [5] Id. [6]Prewitt, 795 So. 2d at 1002. [7] Id. [8] Id. [9] Fla. Stat. §196.031 (emphasis added). Exemption of Homesteads — provides in part: “(1)(a) Every person who, on January 1, 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 residence, or the permanent residence of another or others legally or naturally dependent upon such person, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution. [10]  Stated in F.S. §196.041(1), a lessee under a bona fide 98-year lease is deemed to have legal or beneficial and equitable title to the homestead property subject to the lease. [11] Prewitt,  795 So. 2d at 1005. [12] Id. [13] Id. [14] Id. [15] Id. [16] Prewitt, 795 So. 2d at 1005. [17] Id. [18] Id. [19]Higgs v. Warrick, 994 So. 2d 492, 493 (Fla. Dist. Ct. App. 2008). [20] Id at 493. [21] Id.