Property Tax Exemptions

Homestead Exemption 

Is a Constitutional benefit of up to $50,000, available to bona fide Florida residents who live in, and claim a residence as their permanent and primary home on January 1, and file an application with the Property Appraiser's Office prior to March 1. It exempts the first $25,000 and applies to the Assessed Value of all taxing levies. The second $25,000 applies to the Assessed Value beginning at $50,000 up to $75,000, of all taxing levies with the exception of the School District. 

The exemption amount is incremental, depending on the Assessed Value of the property. 

• If your Homestead property has an Assessed Value of up to $50,000, you will keep the current exemption of $25,000.    
• If your Homestead property has an Assessed Value of $50,001 through $74,999, the additional homestead exemption will increase up to $24,999.     
• If your Homestead property has an Assessed Value of $75,000 or more, you will receive the full additional $25,000 Homestead Exemption.    

Residents who have legal or equitable title to property, occupy, and make it their permanent and primary residence as of January 1 and are not receiving a residency based tax benefit or exemption on any other property in any other state or jurisdiction. A husband and wife are considered a Family Unit and can only claim one home as their permanent and primary residence. 

Save Our Homes  

In 1994, the Florida voters approved Constitutional Amendment 10, which included Save Our Homes for Homestead property owners. It automatically places a limitation on the annual assessment increases to 3% or the Consumer Price Index (CPI), whichever is less, as long as the property maintains a current and valid Homestead exemption. The annual assessment will increase every year until the Assessed Value reaches the current fair Market Value. 

If the owner of record was entitled to a Homestead Exemption on January 1^st and the property sells during that same tax year, the Homestead Exemption and the “Save Our Homes” Assessment Limitation will be removed on January 1^st of the following year and the property returns to the Market Value. The Market Value becomes the Base Value for “Save Our Homes” purposes for the new owner who must apply for their own Homestead Exemption to be eligible for the limitation in future years. 

Portability  

In 2008, the Florida voters approved Constitutional Amendment 1, which included Portability.  Homestead property owners will be allowed to transfer their “Save Our Homes” (SOH) benefit (up to $500,000 of the difference between the Market Value and the Assessed Value) to a new Homestead property.  A Portability Application is required at the time of filing a Homestead exemption  

Limited Income Senior Citizen Exemption   

Homeowners with a homestead exemption may qualify for the Limited Income Senior Exemption.   The senior citizens’ exemption is up to $50,000 depending on the location and assessed value of the home.   Applicants must meet the following qualifications as of January 1: 

• Own and reside on the property as of January 1 of the tax roll year  
• Meet the eligibility requirements for the original $25,000 homestead exemption
• Be 65 years old on or before January 1 of the tax roll year and provide proof of age  

Meet eligible Household Income requirements and provide proof of income.  This income limit usually excludes social security but not always and applies to all persons living in the home regardless of ownership. 

Service Connected Disability EXEMPTION - $5,000

Veterans entitled to this exemption must submit a letter from the Veterans Administration (Letter # 27-125) stating that they have a permanent disability to a degree of 10% or more. The spouse of a deceased honorably discharged Veteran who was married for a minimum of 5 years is also eligible for this exemption. 

Total And Permanent Disability Exemption – Service Connected 

This exemption is available to any honorably discharged veteran deemed totally and permanently disabled, surviving spouses of the disabled veteran as well as spouses of veterans who died from service connected causes while on active duty. To qualify for this exemption, the veteran must be a permanent resident of the State of Florida or have been so at the time of death, and the veteran or surviving spouse must own and occupy the property as their permanent residence as of January 1 of the year for which the exemption is being filed for.  

At the time of application, the Veteran or surviving spouse must provide a letter from the Veterans Administration (Letter # 27-333) stating that he/she has been deemed totally and permanently disabled due to a service connected disability or in the case of a surviving spouse, that the Veteran was totally and permanently disabled at the time of their death or the Veteran’s death was a result of active duty. 

Disabled Veterans' Property Tax Discount

This exemption is available to any honorably discharged veteran who is at least 65 years old and is deemed to be totally and permanently disabled to a degree of 10% or more. All or a portion of such disability must have been combat related and the Veteran must have been a resident of Florida at the time of entering the military.

Veterans who qualify may receive a percentage discount on Homestead property taxes equal to the percentage of the Veteran's permanent service connected disability as determined by the Department of Veteran’s Affairs. 

Total And Permanent Disability Exemption - Non  Service Connected  

This exemption may be applied to any real estate owned and occupied as a permanent residence, less any portion used for commercial purposes for any individual who has been deemed Quadriplegic, Paraplegic, Hemiplegic, or other Total and Permanent disability requiring use of a wheelchair for mobility or who is Legally Blind.

Any person entitled to this exemption must be a permanent resident of the State of Florida as of January 1 of the year for which the exemption is being claimed. 

$500 WIDOW/WIDOWER'S EXEMPTION 

The Widow/Widower’s Exemption provides a $500 reduction in the assessment of a homesteaded property occupied by the surviving spouse. 

A widow or widower exemption is not applicable to: spouses that re-marry or         spouses that divorce before death 

Civilian Total & Permanent Disability Exemption 

A Florida resident who has been certified by two Florida licensed physicians, as being quadriplegic, paraplegic, hemiplegic, legally blind or who uses a wheelchair for mobility can qualify to have his/her homesteaded residence exempted from all ad valorem taxes.  With the exception of a homeowner who has been certified as being a quadriplegic, all applicants for the Civilian Total and Permanent Disability Exemption, must meet income guidelines. 

The gross income of all the persons residing in the home in the year prior to application must not exceed statutory limits.  These income limits are outlined in the law. 

$500 Civilian Disability Exemption 

Every Florida resident with a disability that has been certified as total and permanent, can qualify for a $500 reduction in the assessment of their homesteaded property.   

To receive the  $500 Civilian’s Disability Exemption  the homeowner must: Have a Homestead Exemption, Have a doctor complete the  Physician’s Certification of Total and Permanent Disability;  File an application. 

$500 Blind Person’s Exemption 

A Florida homeowner, who has a homestead exemption and is certified as legally blind, can qualify for a $500 Blind Person’s Exemption. The legally blind standard is outlined in the law as follows:  “Central vision acuity 20/200 or less in the better eye with correcting glasses, or a disqualifying field defect in which the peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.”   

There is no income qualification attached to this exemption 

Granny Flat Assessment Reduction 

Under the 'Assessment Reduction of New Construction for Parent(s) or Grandparent(s) Living Quarters,' commonly called the 'Granny Flat' Exemption, homesteaded property owners who add living quarters for a parent or grandparent can apply to have all or part of the value of this new construction deducted from the assessment.   

General requirements and limitations are as follows: The property must be homesteaded by the property owner. The parent or grandparent must be 62 or older as of January 1. The ‘Granny Flat’ must be the permanent residence of the parent or grandparent. Only construction or reconstruction completed after January 7, 2003 qualifies. Construction or reconstruction must be properly permitted. The maximum reduction allowable is 20% of the total assessed value as improved  . 

10 Percent Cap For Non-Homestead Properties 

With the passage of Constitutional Amendment 1 in January 2008, increases in the assessment of non-homesteaded properties will be limited to a maximum of ten (10) percent beginning in 2009. Pursuant to Senate Bill 1588 owners of non-homesteaded properties DO NOT apply for this benefit.   

Please note the following additional considerations: This cap does not apply to the School Board portion of property taxes. Recorded ownership changes will reset the 10 percent cap to current market value.