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.
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 property is held by the entireties, one spouse may file as agent for both.
If filing for the first time, be prepared to answer these questions:
Any widow or widower who is a bona fide Florida resident may claim this exemption. On remarriage, the widow or widower is ineligible for the exemption. A person who is divorced before the spouse's death is not considered a widow or widower.
A Florida resident who is totally and permanently disabled may qualify for this exemption. A certificate from a licensed Florida physician or the Social Security Administration is required to process this exemption.
Any ex-service member disabled at least 10% in war or by service-connected misfortune is now entitled to this $5,000 exemption. Please bring documentation from the United States Department of Veterans Affairs when you file.
A Florida resident who is blind may qualify for this exemption. If claiming exemption based on blindness, the applicant must have a certificate of blindness issued by the Division of Blind Services of the Department of Education, the Federal Social Security Administration, or the Veteran's Administration.
An honorably discharged veteran with service-connected total and permanent disability may qualify for total exemption of homesteaded real estate used and owned as a homestead, less any portion used for commercial purposes. An existing exemption can be transferred to a new qualifying residence.
Under certain circumstances the benefit of this exemption can carry over to the surviving spouse.
If filing for the first time, bring proof of your service connected disability: such as, a letter from the United States Department of Veterans' Affairs.
1.Real estate used and owned as a homestead by a quadriplegic, less any portion used for commercial purposes, is exempt from taxation.
2.Real estate used and owned as a homestead, less any portion used for commercial purposes, by a paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheelchair for mobility or who is legally blind, is exempt from taxation.
A person seeking exemption under number 2 above must meet gross income limitations. Gross income includes veterans' and social security benefits. The gross income of all persons residing in the homestead for the prior year cannot exceed an income limitation which is adjusted annually by the percentage change in the average cost-of-living index during the immediate prior year.
If filing for the first time, a certificate of total and permanent disability from two licensed doctors of this state or from the United States Department of Veterans Affairs is required.
In accordance with s. 6(f), Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow an additional homestead exemption of up to $25,000 for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household adjusted gross income does not exceed $20,000.
Beginning January 1, 2001, the $20,000 income limitation shall be adjusted annually, on January 1, by the percentage change in the average cost-of-living index during the immediate prior year.