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