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Are You Applying for an Exemption?

Submit all applications to your property appraiser, not to the Department of Revenue.

Homestead and Other Exemptions

You must apply for exemptions with your county property appraiser. The property appraiser may require documentation.

Individual and Family Exemptions

  • Taxpayer Guide on Property Tax Benefits for Persons 65 or Older
  • Taxpayer Guide on Other Property Tax Benefits Available
  • Homestead, Up To $50,000

    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:

    • Whose name or names were recorded on the title on January 1?
    • What is the street address of the property?
    • Were you living in the dwelling on January 1?
    • Do you claim homestead in another county or state?

    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
    Current employer
    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.

    See section 196.031, Florida Statutes. For local information, contact your county property appraiser.

  • Widows and Widowers, $500

    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.

    See section 196.202, Florida Statutes. For local information, contact your county property appraiser.

  • Disability, $500

    A Florida resident who is totally and permanently disabled may qualify for a $500 exemption.

    See section 196.202, Florida Statutes. For local information, contact your county property appraiser.

  • Blind Persons, $500

    A Florida resident who is blind may qualify for a $500 exemption.

    See section 196.202, Florida Statutes. For local information, contact your county property appraiser.

  • Total and Permanent Disability

    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).

    See section 196.101, Florida Statutes. For local information, contact your county property appraiser.

  • Two Additional Homestead Exemptions for Persons 65 and Older

    Some county or city governments have adopted local ordinances, under Section 6(d) of Article VII of the Florida Constitution, and Section 196.075, Florida Statutes, allowing one or both of the additional homestead exemptions described below. Contact your local property appraiser for information on any ordinances passed in your county. These exemptions only apply to the tax millage a county or city levies when it adopts a local ordinance, and do not apply to the millage of school districts or other taxing units:

    • An exemption not exceeding $50,000 to any person who has the legal or equitable title to real estate, maintains permanent residence on the property, is 65 or older, and whose household income does not exceed the household income limitation; or
    • An exemption equal to the assessed value of the property to an owner who has title to real estate in Florida with a just value less than $250,000, has maintained permanent residence on the property for at least 25 years, is 65 or older and whose household income does not exceed the household income limitation.

    The household income limitation shown in the chart at the bottom of the web page at http://dor.myflorida.com/dor/property/resources/limitations.html is adjusted each year on January 1, according to changes in the consumer price index (CPI).


Veterans Exemptions

  • Taxpayer Guide on Benefits for Active Duty Military and Veterans
  • Disabled Ex-Servicemember

    An ex-service member disabled at least 10% in war or by service-connected events may be entitled to a $5,000 exemption on any property he or she owns.

    See section 196.24, Florida Statutes. For local information, contact your county property appraiser.

  • Service-Connected, Total and Permanent Disability or Confined to a Wheelchair

    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.

    See sections 196.081 and 196.091, Florida Statutes. For local information, contact your county property appraiser.

  • Discount for Veterans 65 and Older with a Combat-Related Disability

    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.

  • Deployed Military Exemption

    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:

    • receives a homestead exemption,
    • was deployed during the last calendar year outside the continental United States, Alaska, and Hawaii in support of a designated operation (each year the Florida legislature designates operations for this exemption), and
    • submits an application, Form DR-501M, to the property appraiser.

    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.

  • Surviving Spouse of Military Veteran Who Died in the Line of Duty

    A surviving spouse of a veteran who died from service-connected causes while on active duty may be granted a total exemption on their home.

    See section 196.081, Florida Statutes. For local information, contact your county property appraiser.

  • Filing and Keeping Your Homestead Exemption

    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.

Fallen Heroes Family Tax Relief Act

  • Surviving Spouses of First Responders

    A surviving spouse of first responders who died in the line of duty may be granted a total exemption on homestead property.

    See section 196.081, Florida Statutes. For local information, contact your county property appraiser.

 

Other Property Tax Exemptions

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.

Exemption Type Florida
Statute
Form*
Charter schools 196.1983 DR-504CS
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.