196.015  Permanent residency; factual determination by property appraiser.--Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1)  Formal declarations of the applicant.

(2)  Informal statements of the applicant.

(3)  The place of employment of the applicant.

(4)  The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.

(5)  The place where the applicant is registered to vote.

(6)  The place of issuance of a driver's license to the applicant.

(7)  The place of issuance of a license tag on any motor vehicle owned by the applicant.

(8)  The address as listed on federal income tax returns filed by the applicant.

(9)  The previous filing of Florida intangible tax returns by the applicant.