Application for all exemptions must be made between January 1 and March 1 of the tax year. However,
at the option of the property appraiser, original homestead exemption applications may be accepted after March 1,
but will apply to the succeeding year. Application should be made to the property appraiser’s ofce. Subsequent
yearly renewal of exemption status may be made by mail. Failure to make application by March 1 of the tax year shall
constitute a waiver of the exemption privilege for that year.
Every person who has legal or equitable title to real property in the State of Florida and who
resides thereon and in good faith makes it his or her permanent home is eligible to receive a homestead exemption of
up to $50,000. The rst $25,000 applies to all property taxes. The additional $25,000 applies to any assessed value
over $50,000 and only to non-school taxes. First time applicants are required to furnish their social security number,
and should have available evidence of ownership i.e., deed, contract, etc. If title is held by the husband alone, a wife
may le for him, with his consent, and vice versa. If ling for the rst time, be prepared to answer these and other
questions:
1. In whose name or names was the title to the dwelling recorded as of January 1?
2. What is the street address of the property?
3. Are you a legal resident of the State of Florida? (A Certicate of Domicile or Voter’s Registration will be proof if
dated prior to January 1.)
4. Do you have a Florida license plate on your car and a Florida driver’s license?
5. Were you living in the dwelling which is being claimed for homestead exemption on January 1?
Every person who is eligible for the homestead
exemption described above is eligible for an additional homestead exemption up to $50,000 under the following
circumstances: (1) the county or municipality adopts an ordinance that allows the additional homestead exemption
which applies only to the taxes levied by the unit of government granting the exemption; (2) the taxpayer is 65 years
of age or older on January 1 of the year for which the exemption is claimed; (3) the annual household income of
the taxpayer (dened as the adjusted gross income as dened 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, (4) the taxpayer
annually submits a sworn statement of household income to the property appraiser not later than March 1.
Any veteran age 65 and older may qualify for a homestead
property tax discount if the veteran has an honorable discharge from military service, is partially disabled with a
permanent service connected disability that is combat-related, and was a Florida resident at the time of entering
military service. The discount is equal to the percentage of the veteran’s permanent service connected disability as
determined by the United States Department of Veterans Affairs. Consult your appraiser for details.
Any widow who is a permanent Florida resident may claim this exemption. If the widow
remarries, she is no longer eligible. If the husband and wife were divorced before his death, the woman is not
considered a widow. You may be asked to produce a death certicate when ling for the rst time.
Any widower who is a permanent Florida resident may claim this exemption. If the widower
remarries he is no longer eligible. If the husband and wife were divorced before her death, the man is not considered a
widower. You may be asked to produce a death certicate when ling for the rst time.
Every Florida resident who is totally and permanently disabled qualies for this exemption.
If ling for the rst time, please present at least one of the following as proof of your disability: A certicate from a
licensed Florida physician, or a certicate from the United States Department of Veterans Affairs, or documentation
from the Social Security Administration.
Any ex-service member who is a permanent resident of Florida and is disabled at least 10%
in war or by service-connected misfortune is entitled to a $5000 exemption. If ling for the rst time, please present a
certicate from the United States Government. Under certain circumstances the benet of this exemption can carry
over to the veteran’s spouse in the event of the veteran’s death. Consult your appraiser for details.
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R. 12/08
State of Florida
ELIGIBILITY CRITERIA TO QUALIFY FOR PROPERTY TAX EXEMPTION
Every Florida resident who is blind qualies for this exemption. If claiming
exemption based on blindness, a certicate from the Division of Blind Services of the Department of Education or the
United States Department of Veterans Affairs or the Federal Social Security Administration certifying the applicant to
be blind is required. “Blind person” is dened as an individual having central vision acuity 20/200 or less in the better
eye with correcting glasses, or a disqualifying eld defect in which the peripheral eld has contracted to such an
extent that the widest diameter or visual eld subtends an angular distance no greater than twenty degrees.
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 as a member of the United States Armed
forces are entitled to an exemption on real estate used and owned as a homestead less any portion thereof used for
commercial purposes.
Persons entitled to this exemption must have been a permanent resident of this state as of January 1
st
of the year of
assessment.
Under certain circumstances the benet of this exemption can carry over to the veteran’s spouse in the event of the
veteran’s death. Consult your appraiser for details.
If ling for the rst time, please bring a certicate from the United States Government or United States Department of
Veterans Affairs as your proof of a service-connected disability or death of your spouse while on active duty.
1. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes by any
quadriplegic shall be exempt from taxation.
2. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes, by a
paraplegic, hemiplegic or other totally and permanently disabled person, as dened in Section 196.012(11), F.S.,
who must use a wheelchair for mobility or who is legally blind, shall be exempt from taxation.
Persons entitled to the exemption under number two (2) above, must be a permanent resident of the State of Florida
as of January 1
st
of the year of assessment. Also, the prior year gross income of all persons residing in or upon the
homestead shall not exceed the amount of income, set forth in section 196.101(4), F.S., adjusted annually by the
percentage change of the average cost of living index issued by the United States Department of Labor. Gross income
shall include United States Department of Veterans Affairs benets and any social security benets paid to the person.
A statement of gross income must accompany the application.
If ling for the rst time, please bring a certicate from two (2) licensed doctors of this state (for the legally blind, one
of the two certicates may be from a licensed optometrist of this state) or a certicate (per s. 196.091, F.S.) from the
United States Department of Veterans Affairs.
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