Real Property Exemptions

All of the exemptions discussed on this page have associated applications or forms. These forms, and some others, are available on our "Forms Download" page.

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Exemption and Discount Requirements

$50,000 HOMESTEAD EXEMPTION
ADDITIONAL $50,000 HOMESTEAD EXEMPTION FOR PERSONS 65 AND OLDER
$500 WIDOW'S EXEMPTION
$500 WIDOWER'S EXEMPTION
$500 DISABILITY EXEMPTION
SURVIVING SPOUSE OF VETERAN WHO DIED WHILE ON ACTIVE DUTY
SURVIVING SPOUSE OF A FIRST RESPONDER WHO DIED IN THE LINE OF DUTY
SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION
$500 EXEMPTION FOR BLIND PERSONS
EXEMPTION FOR TOTALLY AND PERMANENTLY DISABLED PERSONS
EXEMPTION FOR DISABLED EX-SERVICE MEMBER OR SURVIVING SPOUSE; EVIDENCE OF DISABILITY
RELIGIOUS, LITERARY, SCIENTIFIC OR CHARITABLE EXEMPTION
CHARTER SCHOOL FACILITIES EXEMPTION
HOSPITALS, NURSING HOMES AND HOMES FOR SPECIAL SERVICES

REDUCTIONS


HOMESTEAD PROPERTY TAX DISCOUNT FOR VETERANS AGE 65 AND OLDER WITH COMBAT RELATED DISABILITY
ORIGINAL APPLICATION FOR ASSESSMENT REDUCTION FOR LIVING QUARTERS OF PARENTS OR GRANDPARENTS
AGRICULTURAL CLASSIFICATION OF LANDS







WHEN TO FILE:   Section 196.011, F.S.
Application for ALL exemptions must be made, on or before March 1 of each year. Failure to make application, when required, shall constitute a waiver of the exemption privilege for that year. However, any applicant who fails to file an application by March 1 must file an application with the property appraiser on or before the 25th day following the mailing by the property appraiser of the Notices of Proposed Property Taxes. Applicants must provide the extenuating circumstances as to why they were unable to apply timely.

$50,000 HOMESTEAD EXEMPTION:   Section 196.031, F.S.
Exemption Requirements
Form DR-501 - Original Application for Homestead and Related Tax Exemptions
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 residence is eligible. First time applicants are required to furnish their social security number, and should have available evidence of ownership i.e., deed, contract, etc.
 

1. In whose name or names was the title to the dwelling recorded as of January 1st?
2. What is the street address of the property?
3. Are you a legal resident of the State of Florida?  (A Certificate of Domicile or Voter's Registration will be proof if dated prior to January 1st.)
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 1st?
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ADDITIONAL $50,000 HOMESTEAD EXEMPTION FOR PERSONS 65 AND OLDER:   Section 196.075, F.S.

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 (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, (4) the taxpayer annually submits a sworn statement of household income to the property appraiser not later than March 1.
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HOMESTEAD EXEMPTION PORTABILITY  Section 193.155, F.S.

Each applicant will have to fill out Form DR-501T, ''Transfer of Homestead Assessment Difference,'' in the office of the property appraiser of the county in which their new home is located. Required information on this form includes the date that the previous homestead was sold or no longer used as a homestead, the address and parcel identification number of the previous homestead, a list of all other owners of the previous homestead, an affirmative statement that none of the previous owners remained in the homestead and continued to receive a homestead exemption, and a sworn statement that he or she received the homestead exemption on the previous parcel. Form DR-501, ''Original Application for Homestead and Related Tax Exemptions'' should also be completed to apply for the homestead exemption on the new homestead.
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$500 WIDOW'S EXEMPTION:   Section 196.202, F.S.

Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state shall be exempt from taxation. As used in this section, the term "totally and permanently disabled person" means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administrtion to be totally and permanently disabled.

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 certificate when filing for the first time.
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$500 WIDOWER'S EXEMPTION:   Section 196.202, F.S.

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state shall be exempt from taxation. As used in this section, the term "totally and permanently disabled person" means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administrtion to be totally and permanently disabled.

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 certificate when filing for the first time.
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$500 DISABILITY EXEMPTION:   Section 196.202, F.S.

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
DR-416 - Physician's Certification of Total and Permanent Disability
Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state shall be exempt from taxation. As used in this section, the term "totally and permanently disabled person" means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administrtion to be totally and permanently disabled.

Every Florida resident who is totally and permanently disabled qualifies for this exemption. If filing for the first time, please present at least one of the following as proof of your disability if totally and permanently disabled, a certificate from a licensed Florida physician or a certificate from the United States Department of Veterans Affairs, or the Social Security Administration.
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$500 EXEMPTION FOR BLIND PERSONS:  Section 196.202, F.S.

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
DR-416 - Physician's Certification of Total and Permanent Disability
Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state shall be exempt from taxation. As used in this section, the term "totally and permanently disabled person" means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administrtion to be totally and permanently disabled.

Every Florida resident who is blind qualifies for this exemption.  If claiming exemption based on blindness, a certification from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs certifying the applicant to be blind is required. 
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SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION:   Section 196.081, F.S.

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
Any honorable 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 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 1st of the year of assessment.

Under certain circumstances the benefit 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 filing for the first time, please bring a certificate 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.

SURVIVING SPOUSE OF VETERAN WHO DIED WHILE ON ACTIVE DUTY:   Section 196.081, F.S.  

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died.

The production of the letter by the surviving spouse which attests to the veteran's death while on active duty is prima facie evidence that the surviving spouse is entitled to the exemption.

The tax exemption carries over to the benefit of the veteran's surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s. 196.031, and does not remarry. If the surviving spouse sells the property, an exemption not to exceed the amount granted under the most recent ad valorem tax roll may be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry.

SURVIVING SPOUSE OF A FIRST RESPONDER WHO DIED IN THE LINE OF DUTY:   Section 196.081, F.S.  

Any real estate that is owned and used as a homestead by the surviving spouse of a first responder who died in the line of duty while employed by the state or any political subdivision of the state, including authorities and special districts, and for whom a letter from the state or appropriate political subdivision of the state, or other authority or special district, has been issued which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder is exempt from taxation if the first responder and his or her surviving spouse were permanent residents of this state on January 1 of the year in which the first responder died.

The production of the letter by the surviving spouse which attests to the first responder's death in the line of duty is prima facie evidence that the surviving spouse is entitled to the exemption.

The tax exemption applies as long as the surviving spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s. 196.031, and does not remarry. If the surviving spouse sells the property, an exemption not to exceed the amount granted under the most recent ad valorem tax roll may be transferred to his or her new residence if it is used as his or her primary residence and he or she does not remarry.

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EXEMPTION FOR TOTALLY AND PERMANENTLY DISABLED PERSONS:   Section 196.101, F.S.

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
DR-501A - Statement of Gross Income DR-416 - Physician's Certification of Total and Permanent Disability
1. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes by any quadriplegic shall be exemption 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 defined 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 1st 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 benefits and any social security benefits paid to the person.  A statement of gross income must accompany the application.

If filing for the first time, please bring a certificate from two (2) licensed doctors of this state or a certificate from the United States Department of Veterans Affairs.
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EXEMPTION FOR DISABLED EX-SERVICE MEMBER OR SURVIVING SPOUSE; EVIDENCE OF DISABILITY:   Section 196.24, F.S.

Form DR-501 - Original Application for Homestead and Related Tax Exemptions
Any ex-service member, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 10 percent or more while serving during a period of wartime service as defined in s. 1.01(14), or by misfortune, is entitled to the exemption from taxation provided for in s. 3(b), Art. VII of the State Constitution as provided in this section. Property to the value of $5,000 of such a person is exempt from taxation. The production by him or her of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein the ex-service member's property lies is prima facie evidence of the fact that he or she is entitled to the exemption. The unremarried surviving spouse of such a disabled ex-service member who, on the date of the disabled ex-service member's death, had been married to the disabled ex-service member for at least 5 years is also entitled to the exemption.

Persons entitled to this exemption must have been a permanent resident of this state as of January 1st of the year of assessment.

Under certain circumstances the benefit 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 filing for the first time, please bring a certificate from the United States Government or United States Department of Veterans Affairs as your proof of a service-connected disability.
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ORIGINAL APPLICATION FOR ASSESSMENT REDUCTION FOR LIVING QUARTERS OF PARENTS OR GRANDPARENTS:   Section 193.703, F.S.
DR-501PGP - Original Application for Assessment Reduction for Living Quarters of Parents or Grandparents
A county may, in the manner prescribed by general law, provide for a reduction in the assessed value of homestead property to the extent of any increase in the assessed value of that 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 grandparents or parents of the owner of the property or of the owner's spouse if at least one of the grandparents or parents for whom the living quarters are provided is 62 years of age or older. Such a reduction may not exceed the lesser of the following: (1) The increase in assessed value resulting from construction or reconstruction of the property; (2) Twenty percent of the total assessed value of the property as improved.
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RELIGIOUS, LITERARY, SCIENTIFIC OR CHARITABLE EXEMPTION   Sections 196.195, 196.196, 196.197, 196.2001, 196.2002 F.S.
DR-504 - Religious, Literary, Scientific or Charitable Exemption
Applicants requesting exemption shall supply such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property, where appropriate, for the immediately preceding fiscal year as are requested by the property appraiser or the value adjustment board. Specific criteria has been established for determining whether an applicant for a religious, literary, scientific, or charitable exemption under this chapter is a nonprofit or profitmaking venture or whether the property is used for a profitmaking purpose. For a complete description of these criteria and the associated determining factors, please see the referenced Florida Statutes. No application for exemption may be granted for religious, literary, scientific, or charitable use of property until the applicant has been found by the property appraiser or, upon appeal, by the value adjustment board to be nonprofit as defined in this section.
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CHARTER SCHOOL FACILITIES EXEMPTION   Sections 196.1983 F.S.
DR-504CS - Charter School Facilities
Charter school exemption from ad valorem taxes. The owner of the property shall disclose to a charter school the full amount of the benefit derived from the exemption and the method for ensuring that the charter school receives such benefit. The charter school shall receive the full benefit derived from the exemption through either an annual or monthly credit to the charter school's lease payments.
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HOSPITALS, NURSING HOMES AND HOMES FOR SPECIAL SERVICES   Sections 196.197 F.S.
DR-504S - Hospitals, Nursing Homes and Homes for Special Services
Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services. (1) The applicant must be a Florida corporation not for profit that has been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt organization under the provisions of s.501(C)(3) of the Internal Revenue Code.
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AGRICULTURAL CLASSIFICATION OF LANDS:   Section 193.461, F.S.
DR-482 - Application and Return for Agricultural Classification of Lands
To qualify land for agricultural classification, an application must be filed with the property appraiser, by March 1, of the tax year. Only lands which are used for bona fide commercial agricultural purposes shall be classified agricultural. Bona fide commercial agricultural purposes means, good faith, commercial agricultural use of the land. For example, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, pisciculture, production of tropical fish, aquaculture, sod farming, all forms of farm products and farm production.
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HOMESTEAD PROPERTY TAX DISCOUNT FOR VETERANS AGE 65 AND OLDER WITH COMBAT RELATED DISABILITY   Section 196.082, F.S.. (Download Form)
This amendment provides a property tax discount on homestead property owned by eligible veterans. To be eligible, a veteran must have an honorable discharge from military service, be at least 65 years old, be partially disabled with a permanent service connected disability all or a portion of which must be combat-related.
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Phone (904)284/269-6305 - (352) 473-3711
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