EXEMPTIONS FOR WHICH YOU MAY BE ELIGIBLE
$25,000 HOMESTEAD EXEMPTION: A Florida resident who owns a dwelling and makes it his/her permanent legal residence is eligible to apply for homestead exemption. The following requirements are a necessary part of your application for homestead exemption:
- You must have legal or equitable title to the real property as of January 1st of the year for which you are applying.
- 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.
- 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.
- 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:
Information required at time of application:
- 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
- Resident Florida Drivers License (self and spouse).
- Washington County Florida Voter's Registration Card or Declaration of Domicile.
- Resident Florida Automobile Registrations for all vehicles.
- Social Security Numbers of all owners.
- Copy of Trust (when applicable) trust must reflect equitable title to real estate as to support claim for homestead exemption.
- 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.
$25,000 SENIOR EXEMPTION: Every person who is eligible for homestead exemption is eligible for an additional homestead exemption up to $25,000 under the following circumstances:*
- The taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed;
- 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
- The taxpayer annually submits a sworn statement of household income to the property appraiser not later that March 1.
*THIS APPLIES TO COUNTY MILLAGE ONLY.
$500 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.
$500 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.
$500 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:
- Be a permanent resident of the State of Florida as of January 1st of the year in which you apply for the exemption.
- 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.
- Requires certification from 2 Florida physicians.
PARENT/GRANDPARENT EXEMPTION GUIDELINES: A reduction in the assessed value of homestead property equal to any increase in assessed value of the property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse.
- Living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or the owner's spouse.
- At least one qualifying parent or grandparent must be at least 62 years of age.
- The qualified parent or grandparent must permanently reside on the property on January 1 of the year of application.
- Qualified parent or grandparent may NOT be claiming Homestead anywhere else in the State of Florida or any other state.
- Construction or reconstruction qualifying as providing living quarters is limited to additions and renovations made for the purpose of allowing qualified parents or grandparents to permanently reside on the property. Such additions or renovations may include the construction of a separate building on the same parcel or may be an addition to or renovation of the existing structure. Construction or reconstruction shall be considered as being for the purpose of providing living quarters for parents or grandparents if it is directly related to providing the amenities necessary for the parent or grandparent to reside on the same property with their child or grandchild.
- The construction or reconstruction must have been substantially completed after January 7, 2003 (the effective date of Section 193.703, F.S.)
- The assessment reduction is the lesser amount of construction or twenty percent (20%) of the total assessed value of the property.
- The property owner must apply for the assessment reduction each year.
Washington County Ordinance 2006-13 adopted September 28th, 2006 recorded in ORB 688 P 120.
For complete details of this exemption reference Florida Statute 193.703 and Property Tax Rules 12D-8.0068
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. An exemption must be applied for through the Property Appraiser's office. The exemption is not automatic. Contact the office for further information.
First Responder's Total and Permanent DisabilityThe 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.