You must apply for exemptions with your county property appraiser. The property appraiser may require documentation.
Every person who owns and resides on real property in Florida on January 1 and makes the property his or her permanent residence is eligible to receive a homestead exemption up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non-school taxes.
The application for homestead exemption (Form DR-501) and other property tax forms are posted on our form page and on most property appraiser's websites. Click here for county property appraiser contact and website information. Some county sites have quick and easy online applications. If filing for the first time, be prepared to answer these questions:
If one spouse holds the title, the other spouse may file for the exemption with the consent of the titleholder. Your property appraiser may ask for any of the following items to prove your residency:
Previous residency outside Florida and date ended
Florida driver license or identification card number
Evidence of giving up driver license from other state
Florida vehicle tag number
Florida voter registration number (if US citizen)
Declaration of domicile, residency date
Address listed on your last IRS return
School location of dependent children
Bank statement and checking account mailing address
Proof of payment of utilities at homestead address
If you are moving from a previous Florida homestead to a new homestead in Florida, you may be able to transfer, or “port,” all or part of your homestead assessment difference.
See a summary of requirements and documentation for homestead related exemptions.
Any widow or widower who is a Florida resident may claim a $500 exemption. If you remarry, you are no longer eligible for the exemption. If you were divorced before the death of your ex-spouse, you do not qualify as a widow or widower.
Real estate used and owned as a homestead by a quadriplegic, less any portion used for commercial purposes, is exempt from all ad valorem taxation.
Real estate used and owned as a homestead 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 if the gross household income is below the current gross income limit. Gross income is the income, including veterans' and social security benefits, of all persons residing in the homestead.
If filing for the first time, a certificate of total and permanent disability (Form DR-416) from two (2) licensed doctors of this state or from the United States Department of Veterans Affairs is required. For the legally blind, one of the two may be a certificate from a Florida-licensed optometrist (Form DR-416B).
Some city or county governments have enacted local ordinances allowing one or both added homestead exemptions. Contact your local property appraiser for information on any ordinances passed in your county.
This law allows counties or municipalities to grant either or both of the following:
The household income limit is adjusted each year on January 1, according to changes in the consumer price index (CPI). It compares the prior year cost-of-living with the year before. Information on the current income limit for this exemption and more information on the CPI can be found at http://dor.myflorida.com/dor/property/resources/limitations.html. To find the income limit information on this page for these senior exemptions, scroll down to the subheading on the page that says: Additional Homestead Exemption for Persons 65 and Older.
Get and complete a statement of income using this form: (Form DR-501SC).
An honorably discharged veteran who is totally and permanently disabled or requires a wheelchair for mobility resulting from their military service may qualify for total exemption of their homestead. Under some circumstances, the benefit of this exemption can carry over to the surviving spouse.
A veteran who is disabled, 65 or older, and owns homestead property may qualify for a property tax discount based on their percentage of disability. To be eligible, you must have been
honorably discharged from military service and be partially disabled with a permanent service-connected disability, at least part of which is combat-related.
See section 196.082, Florida Statutes. For local information, contact your county property appraiser.
A member or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard may receive an exemption on this year’s tax bill if he or she:
The percent of the taxable value that is exempt for the current year is determined by the percent of time during the last year when the service member was deployed on a designated operation.
See section 196.173, Florida Statutes.
When a person serving in the Armed Forces owns a property and uses it as a homestead, the service member may rent the homestead without abandoning the claim to the homestead exemption. See section 196.061, Florida Statutes.
Service members who can't file a homestead exemption claim in person because of a service obligation may file the claim through next of kin or through any other person who has been authorized in writing to file on behalf of the service member. See section 196.071, Florida Statutes.
For local information, contact your county property appraiser. Submit all applications and documentation to the property appraiser in the county where the property is located.
|Child care facility in an enterprise zone||196.095||DR-418E|
|Economic development – new or expanding businesses||196.1995||DR-418|
|Land dedicated in perpetuity for conservation||196.26||DR-418C|
|Non-profit homes for the aged (income limits)||196.1975||DR-504HA|
|Proprietary continuing care facility||196.1977||DR-501CC|
|Religious, literary, charitable, scientific, sewer water/ waste water systems, educational, hospitals, nursing homes, homes for special services, and other organizations||Chapter 196||DR-504|
|Tangible personal property||196.183||DR-405|
* If the form provided is in MS Word format and you don’t have Word software, you can download an Adobe Acrobat PDF file from our taxpayer form page.