State of Florida Eligibility Criteria to Qualify for
Property Tax Exemption
When to File: Application for all exemptions must be made between January 1 and March 1
of the tax year or anytime after March 1 for the succeeding year. Initial application should
be made in person at the Property Appraiser's office. 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.
$25,000 Homestead Exemption: 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. First time applications 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 file for him, with his consent, and vice
versa. If filing for the first 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 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 you car and a Florida driver's license?
- 5. Were you living in the dwelling which is being claimed for homestead exemption on January 1st?
$500 Widow's Exemption: 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.
$500 Widower's Exemption: 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.
$500 Disability Exemption: Every Florida resident who is totally and permanently disabled
qualifies for this exemption. Furthermore, any service man disabled at least 10% in war or
by service-connected misfortune is entitled to a $500 exemption. If filing for the first time,
please present at least on of the following as proof of your disability: 1. If totally and
permanently disabled, a certificate from two (2) professionally unrelated licensed Florida
physicians or a certificate from the United States Department of Veterans Affairs. 2. If
claiming at least 10% wartime or service-connected disability, a certificate from the United States Government.
$500 Exemption for Blind Persons: Every Florida resident who is blind qualifies for this
exemption. If claiming exemption based on blindness, a certificate 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. "Blind person" is defined as an
individual having central vision acuity 20/200 or less in the better eye with correcting
glasses, or a disqualifying field defect in which the peripheral field has contracted to such an
extent that the widest diameter or visual field subtends an angular distance no greater than
twenty degrees.
Service-Connected Total and Permanent Disability Exemption: Any honorably discharged
veteran with a service connected total and permanent disability is 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 proof of your service-connected disability, such as a certificate from the United States Government or United States Department of Veterans Affairs.
Exemption for Totally and Permanently Disabled Person:
- 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 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(10), 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 lining 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 (per s. 196.091, F.S.) from the United States Department of Veterans Affairs.
