Exemption Information

State statutes define property tax exemptions that are available in the State of Florida. Application for these exemptions must be made between January 1st and March 1st of the year for which you apply. The initial application must be made in person at the Property Appraiser's office.

After the original application, most of the exemptions are automatically renewed by the Property Appraiser. This helps to ensure that you will not lose your exemption simply because you forget to renew it one year. Some exemptions do require annual renewal by the recipient.

Failure to apply by March 1st constitutes a waiver of the exemption for that year, but you still may apply in subsequent years. EXEMPTIONS FOR WHICH YOU MAY BE ELIGIBLE

$25,000 HOMESTEAD EXEMPTION
Florida residents who own a dwelling and make it their permanent legal residence are eligible.
1) - You must have legal or equitable title to the real property as of January 1st of the year you apply. (Recorded deed, contract, etc.)
2) - As of January 1st of the year you apply, you must in good faith make the property your permanent legal residence.
3) - You must present Social Security numbers for all applicants as part of the application. These numbers are held confidential in our files.
4) - You cannot claim more than one homestead exemption.

If there were particular extenuating circumstances that prevented you from filing in a timely manner, you should ask about filing a late application.

Permanent residency is a factual determination made by the Property Appraiser. In making this determination, the following are relevant factors that may be considered:

  • Declarations and statements by the applicant
  • Place of employment
  • Previous permanent residency and when it was terminated
  • Voter's registration information
  • Driver's license information
  • Place of issuance of license tags of vehicles owned by the applicant
  • Address listed on applicant's IRS return
  • Previous filings of Florida intangible tax returns by the applicant


Additional $25,000 Homestead Exemption for Persons Age 65 and Older
Persons who are at least 65 years of age and meet certain income limits will be eligible for an increased homestead exemption. This additional $25,000 exemption was enacted by the Calhoun County Commission and will only apply to the Board of County Commissioner's portion of your taxes. For residents living in the city of Blountstown, the City Council has enacted an additional exemption of $20,000 to be applied to the City’s portion of your taxes.


$5,000 Exemption for Disabled Veterans
Veterans with service-connected disabilities rated by the Veterans Administration at 10% - 90% will be eligible for an exemption of $5,000 in property value. This exemption was formerly $500 and has been increased.


$500 WIDOWS OR WIDOWERS EXEMPTION
Widows and widowers who are permanent residents of Florida and have not remarried are eligible. If a husband and wife are divorced and one of them dies, the survivor is not considered a widow/widower.

  • You may be asked to produce a death certificate for the deceased spouse when filing for this exemption.


$500 DISABILITY EXEMPTION
Florida residents with total and permanent disability or armed service members with at least 10% disability caused by some service-connected misfortune are eligible.

  • Requires certificates from Florida physicians or from the Department of Veterans' Affairs. Disability award letters from Social Security may also be used to verify disability.


$500 EXEMPTION FOR BLIND PERSONS
Florida residents who are blind are eligible.

  • Requires certificates from Florida physicians, the Division of Blind Services, or the Department of Veterans' Affairs certifying that the applicant is blind.
  • "Blind person" is defined as an individual having central vision acuity 20/200 or less in the better eye with correcting glasses, or a 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 in the armed forces are eligible.

  • Requires certificate from the United States Government or the Department of Veterans' Affairs certifying that the total and permanent disability is service-connected.
  • This is a total exemption from property taxes on real estate owned and used as a homestead, less any portion used for commercial purposes. To be eligible, you must be a resident of the State of Florida as of January 1st of the year for which you apply for exemption.
  • The benefit of this exemption may carry over to the veteran's spouse if the veteran dies.


EXEMPTION FOR TOTAL AND PERMANENT DISABILITY
1) - Any real estate owned and used as a homestead by any quadriplegic, less any portion used for commercial purposes, shall be exempt from taxation.
2) - Any real estate owned and used as a homestead, less any portion used for commercial purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(11), Florida Statutes, who must use a wheelchair for mobility or who is legally blind, shall be exempt from taxation.

To be entitled to the exemption under number (2) above:

  • You must be a permanent resident of the State of Florida as of January 1st of the year for which you apply for exemption.
  • The prior year gross income of all persons residing in or upon the homestead shall not exceed the amount of income as set forth and adjusted in Section 196.101(4)(a)(b), Florida Statutes. Gross income shall include Veterans' Affairs benefits and any Social Security benefits paid to the persons. A statement of gross income must accompany your application.
  • Requires certificates from Florida physicians or from the Department of Veterans' Affairs. Disability award letters from Social Security may also be used to verify disability.


RELIGIOUS, CHARITABLE AND EDUCATIONAL EXEMPTIONS
Real estate owned by certain religious, charitable or educational entities that is used for religious, charitable, or educational purposes is exempt from property taxation. For more information concerning these exemptions, please contact us.

FIRST RESPONDER'S TOTAL AND PERMANENT DISABILITY
The Florida First Responder's Total and Permanent Disability exemption provides ad valorem tax relief equal to the total amount of ad valorem taxes owed on the homestead property of a Florida first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. First responder means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.

  • Must have been employed as a First Responder by a Florida Agency.
  • Must have been disabled "In the line of duty".
  • Must be deemed disabled to a degree of Total and Permanent and unemployable.
  • Must provide disability documentation from the Social Security Administration AND 1 form completed by a professionally unrelated Florida Physician OR 2 forms completed by 2 separate unrelated Florida Physicians.
  • Must provide a certificate from the organization that employed you as a First Responder or supervised you as a volunteer first responder at the time the injury occurred. The certificate must state that the injury was:
    • Directly and proximately caused by service in the line of duty.
    • Without willful negligence on the part of the first responder.
    • The sole cause of the first responder's total and permanent disability