Eligibility Criteria to Qualify for Property Tax Exemptions
When to File
Generally, initial application for property tax exemption must be made between January 1 and March 1 of the year for which the exemption is sought. Initial application should be made in person at the property appraiser's office.
What to Bring
1. Florida driver's license
2. Social security numbers for all property owners of record
3. Voter's Registration card - If you are registered to vote
4. Florida license plate number or registration
5. Mobile Home registration or tags if applicable
Note: If you are married, this information will also be need for your spouse.
$25,000 Homestead Exemption
Every person who has legal or equitable title to real property in the State of Florida and who resides on the property on January 1 and in good faith makes it his or her permanent home is eligible for a homestead exemption. If title is held by the husband alone, a wife may file for him, with his consent, and vice-versa. If property is held by the entireties, one spouse may file as agent for the other.
If filing for the first time, be prepared to answer these questions:
- In whose name or names was the title to the dwelling recorded as of January 1?
- What is the street address of the property?
- How long have you been a legal resident of the State of Florida? (A Certificate of Domicile or Voter's Registration will be proof of date before January 1.)
- Do you have a Florida license plate on your car and a Florida driver's license?
- Were you living in the dwelling on January 1?
ADDITIONAL EXEMPTIONS FOR SENIORS 65 AND OLDER
- You must be at least 65 years of age on January 1 of the year you are applying for.
- Your annual household adjusted gross income must not exceed $28,482 for the prior year.
- If applying for the first time you must bring proof of income.
Disabled Veterans Homestead Property Tax Discount:
Any veteran age 65 and older may qualify for a homestead property tax discount if the veteran has an honorable discharge from military service, is partially disabled with a permanent service connected disability that is combat-related, and was a Florida resident at the time of entering military service. The discount is equal to the percentage of the veteran's permanent service connected disability as determined by the United States Department of Veterans Affairs. Consult your appraiser for details.
$500 Widow's Exemption:
Any widow who is a permanent Florida resident may claim this exemption. If the widow remarries, she is no longer eligible. If the husband and wife were divorced before his death, the woman is not considered a widow. You may be asked to produce a death certificate when filing for the first time.
$500 Widower's Exemption:
Any widower who is a permanent Florida resident may claim this exemption. If the widower remarries he is no longer eligible. If the husband and wife were divorced before her death, the man is not considered a widower. You may be asked to produce a death certificate when filing for the first time.
$500 Disability Exemption:
Every Florida resident who is totally and permanently disabled qualifies for this exemption. If filing for the first time, please present at least one of the following as proof of your disability: A certificate from a licensed Florida physician, or a certificate from the United States Department of Veterans Affairs, or documentation from the Social Security Administration.
$5000 Disabled Veteran:
Any ex-service member who is a permanent resident of Florida and is disabled at least 10% in war or by service-connected misfortune is entitled to a $5000 exemption. If filing for the first time, please present a certificate from the United States Government. Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of the veteran's death. Consult your appraiser for details.
$500 Exemption for blind persons:
Every Florida resident who is blind qualifies for this exemption. If claiming exemption based on blindness, a certificate from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs or the Federal Social Security Administration certifying the applicant to be blind is required. “Blind person” is defined as an individual having 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.
Service-connected total and permanent disability exemption:
Any honorably discharged veteran with a service connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the United States Armed forces are entitled to an exemption on real estate used and owned as a homestead less any portion thereof used for commercial purposes. Persons entitled to this exemption must have been a permanent resident of this state as of January 1st of the year of assessment. Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of the veteran's death. Consult your appraiser for details. If filing for the first time, please bring a certificate from the United States Government or United States Department of Veterans Affairs as your proof of a service-connected disability or death of your spouse while on active duty.
Exemption for totally and permanently disabled persons:
- Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes by any quadriplegic shall be exempt from taxation.
- Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(11), F.S., who must use a wheelchair for mobility or who is legally blind, shall be exempt from taxation. Persons entitled to the exemption under number two (2) above, must be a permanent resident of the State of Florida as of January 1st of the year of assessment. Also, the prior year gross income of all persons residing in or upon the homestead shall not exceed the amount of income, set forth in section 196.101(4), F.S., adjusted annually by the percentage change of the average cost of living index issued by the United States Department of Labor. Gross income shall include United States Department of Veterans Affairs benefits and any social security benefits paid to the person. A statement of gross income must accompany the application. If filing for the first time, please bring a certificate from two (2) licensed doctors of this state (for the legally blind, one of the two certificates may be from a licensed optometrist of this state) or a certificate (per s. 196.091, F.S.) from the United States Department of Veterans Affairs.