Florida's homestead exemption under Article X, Section 4 of the Florida Constitution protects your primary residence from forced sale by most creditors with no cap on value. A $1.5 million home in Old Northeast gets the same protection as a $250,000 condo in Seminole.
The IRS can file a lien that attaches to homestead property, but forcing a sale requires a federal court order under IRC section 7403. Courts rarely grant these for primary residences. In practice, the IRS almost never forces the sale of a Florida homestead.
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Homestead equity still counts in offer in compromise and installment agreement calculations, but the practical difficulty of forcing the sale of a principal residence shapes the strategy. If you own a home in Pinellas County and have IRS debt, let's talk.
General information, not legal advice. Reading this page does not create an attorney-client relationship. Tax rules and dollar thresholds change; confirm the current figures for your tax year before acting.