The law is relevant to the appraiser's office because applications for homestead exemptions are handled by the county appraiser.  Both spouses in same-sex couples marriages can now take advantage of the Florida homestead law. It's my understanding that Florida has the most generous homestead exemption in the union-- when applied, the full value of their home, no matter how much it is worth, is put out of the reach of creditors.  That's why OJ Simpson moved there and bought a huge house... to protect his wealth as much as possible from the Browns and Goldmans.  As I understand it, both spouses in a marriage can exempt 100% of the value of their shared home from attachment by their respective creditors.