Exemptions Information
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.
$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 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:
-
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 Declaration 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?
$500 Widow's
and Widower's Exemption
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.
$500 Disability Exemption
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.
$5000 Veteran's Disability 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.
$500 Exemption for Blind Persons
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.
Service Connected Total and Permanent Disability Exemption
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.
Exemption for Totally and Permanently Disabled Persons
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.
Additional homestead exemption for persons 65 and older
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.