EXEMPTIONS FOR WHICH YOU MAY BE ELIGIBLE
Deadline to file is MARCH 1st


$50,722 HOMESTEAD EXEMPTION:A Florida resident who owns a dwelling and makes it his/her permanent legal residence is eligible to apply for homestead exemption of up to $50,722.

A $25,000 exemption is applied to the first $50,000 of your property's assessed value. This exemption applies to all taxes, including school district taxes.

An additional exemption will be applied if your property's assessed value is at least $50,000. This exemption increases annually with the rate of inflation and is not applied to school district taxes. For 2025, the maximum amount of the additional exemption is $25,722. To receive the full benefit of the additional homestead exemption, the property's assessed value must be at least $75,000. The additional homestead exemption is applied automatically for those who qualify.

The following requirements are a necessary part of your application for homestead exemption:

  1. You must have legal or equitable title to the real property as of January 1st of the year for which you are applying.
  2. As of January 1st of the year you apply, you must in good faith make the property on which you are applying your permanent legal residence. This also applies to renewals.
  3. You must present Social Security numbers for all owners of the property as part of the application. These numbers are held confidential in our files and are supplied to the Florida Department of Revenue per Florida Statues.
  4. You cannot claim more than one homestead exemption. A husband and wife are considered one entity and therefore are entitled to only one homestead exemption.

Permanent residency is a factual determination made by the Property Appraiser. In making the determination, the following factors are considered:
  • Declarations and statements made 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 applicant
  • Address listed on applicant's IRS returns
Information required at time of application:
  1. Resident Florida Drivers License (self and spouse).
  2. Washington County Florida Voter's Registration Card or Declaration of Domicile.
  3. Resident Florida Automobile Registrations for all vehicles.
  4. Social Security Numbers of all owners.
  5. Copy of Trust (when applicable) trust must reflect equitable title to real estate as to support claim for homestead exemption.
  6. Manufactured Home Title or Registration (when applicable)

Manufactured home must have been on property as of January 1; must have Real Property decal; deed; title and decal must have been transferred into your name prior to filing for Homestead Exemption.

$50,000 SENIOR EXEMPTION: Every person who is eligible for homestead exemption is eligible for an additional homestead exemption up to $50,000 under the following circumstances:*
  1. The taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed;
  2. The annual household income of the taxpayer (defined as the adjusted gross income as defined in S.62, United States Internal Revenue code of all members of a household) for the prior year does not exceed $20,000 (beginning January 1, 2001, this income threshold is adjusted annually by the percentage change in the average cost-of-living index); and
  3. The taxpayer submits a sworn statement of household income to the property appraiser not later than March 1.

*THIS APPLIES TO COUNTY MILLAGE ONLY.

$5,000 WIDOWS OR WIDOWERS EXEMPTION:Widow and widowers who are permanent residents of Florida and who have not remarried are eligible. If a husband and wife are divorced and one of them dies, the survivor is not eligible. You may be asked to have a death certificate filed for the deceased spouse when you apply.

$5,000 DISABILITY EXEMPTION:Florida residents with total and permanent disability are eligible for this exemption. You must present a certificate from two (2) professionally unrelated licensed Florida physicians to the Property Appraiser's Office to qualify for this exemption. You may get the certificates from the Property Appraiser's Office.

$5,000 VETERAN'S DISABILITY EXEMPTION:Florida residents who are members, or former members, of the armed services with at least a 10% disability caused by a service-connected disability are eligible for this exemption. Veterans need to supply a letter from the Department of Veterans Affairs as documentation of this disability.

$5,000 EXEMPTION FOR BLIND PERSONS:Florida residents who are blind are eligible. You must present a certificate from two (2) professionally unrelated licensed Florida physicians to the Property Appraiser's Office to qualify for this exemption. You may get the certificates from the Property Appraiser's Office.

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. A letter from the Department of Veterans Affairs certifying that the total and permanent disability is service connected is required when application is made. This exemption is a total exemption from real estate taxes owned and used as a homestead property, 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 the exemption. The disability exemption may carry over to the veteran's spouse when they die. You should talk with the Property Appraiser to make this determination.

EXEMPTION FOR TOTAL AND PERMANENT DISABILITY:
A.)Any real estate owned and used as a homestead by any quadriplegic, less any portion used for commercial purposes, shall be exempt from taxation.

B.)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 Florida Statute 196.012(11), Florida Statutes, who must use a wheelchair for mobility or is legally blind, shall be exempt from taxation. To be entitled to the total exemption you must:
  1. Be a permanent resident of the State of Florida as of January 1st of the year in which you apply for the exemption.
  2. The prior year's gross income for 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 Veteran's Affairs benefits and any Social Security being paid to the persons residing on the property. A statement of gross income must accompany your application.
  3. Requires certification from 2 Florida physicians.


Assessment Reduction for Living Quarters of Parents or Grandparents Exemption:This exemption (also known as the "Granny Flat" exemption) provides qualified applicants with a reduction in taxable value equal to the increase in assessed value resulting from construction or reconstruction of the property, not to exceed 20% of the total assessed value of the property as improved.
  • The property owner must have Homestead Exemption.
  • Construction or reconstruction of the quarters must be property permitted.
  • Occupant of the quarters must be a parent or grandparent of the owner.
  • Occupant must be at least 62 years old and permanently reside on the property on or before January 1st of the year in which the reduction is requested.
  • Occupant cannot receive any property tax benefits in any other county or state based on permanent residency.
  • An initial application must be filed with the Property Appraiser's office.
  • Must apply annually.