Property Tax Exemptions
State statutes define property tax exemptions that are available in the
State of Florida. Application for these exemptions must be made between
January 1st and March 1st of the year for which you apply. The initial
application must be made in person at the Property Appraiser's office.
EXEMPTIONS FOR WHICH YOU MAY BE ELIGIBLE
After the original application, most of the exemptions are automatically
renewed by the Property Appraiser. This helps to ensure that you will not
lose your exemption simply because you forget to renew it one year. Some
exemptions do require annual renewal by the recipient.
Failure to apply by March 1st constitutes a waiver of the exemption for
that year, but you still may apply in subsequent years.
$25,000 HOMESTEAD EXEMPTION
Florida residents who own a dwelling and make it their permanent legal
residence are eligible.
1) - You must have legal or equitable title to the real property as of
January 1st of the year you apply.(Recorded deed, contract, etc.)
2) - As of January 1st of the year you apply, you must in good faith make
the property your permanent legal residence.
3) - You must present Social Security numbers for all applicants as part
of the application. These numbers are held confidential in our files.
4) - You cannot claim more than one homestead exemption.
If there were particular extenuating circumstances that caused you to
be unable to file timely, you should ask about filing a late application.
Permanent residency is a factual determination made by the Property
Appraiser. In making this determination, the following are relevant
factors that may be considered:
Declarations and statements by the applicant.
Location where the applicant's dependent children are registered for school.
Place of employment.
Previous permanent residency and when it was terminated.
Voter's registration information.
Driver's license information.
Place of issuance of license tags of vehicles owned by the applicant.
Address listed on applicant's IRS return.
Location where the applicant's bank statements and checking accounts are registered.
Proof of payment for utilities at the property for which permanent residency is being claimed.
Additional $25,000 Homestead Exemption for Persons Age 65 and Older
Persons who are at least 65 years of age and meet certain income limits will be
eligible for an increased homestead exemption. This additional $25,000
exemption was enacted by the Bradford County Commission and will only apply to
the Bradford County Commission's portion of your taxes.
$5,000 Exemption for Disabled Veterans
Veterans with service-connected disabilities rated by the Veterans Administration at 10% - 90% will be eligible for an exemption of $5,000 in property value. This exemption was formerly $500 and has been increased. The FL 27-125 letter is required for this exemption.
You may be asked to produce a death certificate for the deceased spouse
when filing for this exemption.
$500 WIDOWS OR WIDOWERS EXEMPTION
Widows and widowers who are permanent residents of Florida and have not
remarried are eligible. If a husband and wife are divorced and one of
them dies, the survivor is not considered a widow/widower.
Requires certificates from Florida physicians or from the Department of Veterans' Affairs. Disability award letters from Social Security may also be used to verify disability.
$500 DISABILITY EXEMPTION
Florida residents with total and permanent disability are eligible.
Requires certificates from Florida physicians, the Division of Blind
Services, or the Department of Veterens' Affairs certifying that the
applicant is blind.
$500 EXEMPTION FOR BLIND PERSONS
Florida residents who are blind are eligible.
"Blind person" is defined as an individual having central vision acuity
20/200 or less in the better eye with correcting glasses, or a 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.
TOTAL AND PERMANENT DISABLED FIRST RESPONDER EXEMPTION
Section 196.102, F.S. Applies only to Homestead Property
Any real estate that is owned and used as a homestead by a person who has a total and permanent disability
as a result of an injury or injuries sustained in the line of duty while serving as a first responder in this state or during an operation in another state or country authorized by this state or a political subdivision of this state is exempt from taxation if the first responder is a permanent resident of this state on January 1 of the year for which the exemption is being claimed.
Requires certificate from the United States Government or the Department of Veterans Affairs certifying that the total and permanent disability is service-connected.
SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION
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 in the armed forces are eligible.
This is a total exemption from property taxes on real estate owned and used as a homestead, less any portion used for commercial purposes. To be eligible, you must be a resident of the State of Florida as of January 1st of the year for which you apply for exemption.
The benefit of this exemption may carry over to the veteran's spouse if the veteran dies.
The FL 27-333 letter is required for this exemption.
EXEMPTION FOR TOTAL AND PERMANENT DISABILITY
1) - Any real estate owned and used as a homestead by any quadriplegic, less any portion used
for commercial purposes, shall be exempt from taxation.
2) - Any real estate owned and used as a homestead, less any portion used
for commercial purposes, by a paraplegic, hemiplegic or other totally and
permanently disabled person, as defined in Section 196.012(11), Florida
Statutes, who must use a wheelchair for mobility or who is legally blind,
shall be exempt from taxation.
To be entitled to the exemption under number (2) above:
You must be a permanent resident of the State of Florida as of January 1st
of the year for which you apply for exemption.
The prior year gross income of all persons residing in or upon the
homestead shall not exceed the amount of income as set forth and adjusted
in Section 196.101(4)(a)(b), Florida Statutes. Gross income shall include
Veterans' Affairs benefits and any Social Security benefits paid to the
persons. A statement of gross income must accompany your application.
Requires certificates from Florida physicians or from the Department of
Veterans' Affairs. Disability award letters from Social Security may also
be used to verify disability.
RELIGIOUS, CHARITABLE AND EDUCATIONAL EXEMPTIONS
Real estate owned by certain religious, charitable or educational entities
that is used for religious, charitable, or educational purposes is exempt
from property taxation. For more information concerning these exemptions,
please contact us.
A reduction may be granted under subsection (1) only to the owner of homestead property where the construction or reconstruction is consistent with local land development regulations.
A reduction in assessment which is granted under this section applies only to construction or reconstruction that occurred after the effective date of this section to an existing homestead and applies only during taxable years during which at least one such parent or grandparent maintains his or her primary place of residence in such living quarters within the homestead property of the owner.
Such a reduction in assessment may be granted only upon an application filed annually with the county property appraiser. The application must be made before March 1 of the year for which the reduction is to be granted
REDUCTION IN ASSESSMENT FOR LIVING QUARTERS OF PARENTS OR GRANDPARENTS
Reduction in the assessed value of homestead 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 parents or grandparents of the owner of the property or of the owner's spouse if at least one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age.