The Property Appraiser of Sarasota County reduced the homestead exemption value of Rebholz’s property because he rented out a portion of his home. Rebholz challenged the Property Appraiser’s authority and application of Florida law to reduce the homestead exemption. The trial court restored the homestead exemption to full value and concluded that the law was unconstitutional as applied. The Second District Court of Appeal affirmed the trial court but ruled that it erred in addressing the law’s constitutionality. Furst, the Property Appraiser, asks this Court for review, arguing that the Second DCA decision conflicts with another appellate court decision and because the issue affects a class of constitutional officers.