Homestead Exemptions

 The Homestead Exemption is a valuable property tax benefit that can save homeowners up to $50,000 on the taxable value of their primary residence.

• The first $25,000 of this exemption applies to all taxing authorities.
• The second $25,000 excludes School Board taxes and applies to properties with assessed values greater than $50,000.
• Amendment 5 was approved by Florida voters in the November 5, 2024, general election. This amendment to The Florida Constitution amended Florida law to add an annual positive inflation adjustment based on the Consumer Price Index (CPI) to the second $25,000 homestead exemption for properties which assessed value are between $50,000 and $75,000. This second homestead exemption is applicable to all levies except school district levies. See section 196.031, F.S. 
• This amendment became effective January 1, 2025, and will begin with the 2025 tax year assessments. This means that the value of new and existing homestead exemptions for 2025 will reflect an exemption amount of $50,722 for tax year 2025. Each subsequent year, the exemption amount will be recalculated based on the Consumer Price Index (CPI).
• Search Florida Statutes, Section 196.031

A second Homestead Exemption is automatically granted for properties assessed at $50,000 or greater. If the assessed value of your property is $50,000 or less, the property will not receive the second Homestead Exemption. This second Homestead Exemption does not apply to the School Board portion of your taxes, which can be up to 40% of the tax bill.

 To qualify for a Homestead Exemption, a property owner must have:

• Legal/equitable title as of January 1. If the title is held in a trust, a copy of the trust document must be provided.
• Permanent residence on the property as of January 1. One of the following must be provided:
  • A valid Florida driver's license or ID card
  • Florida vehicle registration
  • Florida voter's registration
  • Prior year’s IRS return or current W-2 form
  • Bank statements and checking account registered at the property
  • Proof of payments for utilities at the property
  • Recorded Declaration of Domicile

The owner (or others legally or naturally dependent upon such person) must be a U.S. citizen or permanent U.S. resident and Florida resident as of January 1.

Applications and required documentation must be submitted by March 1 to the local Property Appraiser of your County.

You may submit your application using the following methods:

• Apply online or by email
• In person by scheduling an appointment or via walk-in

 All property owners with a Homestead Exemption receive an automatic residential renewal receipt in late December under the postal order "Return Service Requested."

If you still qualify for the exemptions listed on the receipt, then you do not have to do anything further. You may retain the receipt for your records.

A property owner will not receive a renewal receipt in the following cases:

• If a property owner has a forwarding order or any other mailing change not on record with the Property Appraiser's Office, the receipts are returned by the post office
• Renewal receipts are not sent to properties with any ownership change such as warranty deeds and quit claim deeds

If the automatic renewal receipt is returned by the U.S. Postal Service, the Property Appraiser's Office will mail a follow-up questionnaire by the end of March. Property owners should respond and follow the directions in this mailing to renew their exemptions.

It is the property owner’s responsibility to promptly notify the Property Appraiser’s Office when the use of the property or the status or condition of the owner changes in ways that affect the legitimacy of the exemption.

*Note about Quit Claim deeds: If, after the ownership change, the previous owner and homestead applicant continue to own and reside on the property, the exemptions will renew. All renewed exemptions will be reflected on the Notice of Proposed Property Taxes (TRIM Notice) mailed by the end of August.

State law allows Florida homeowners to claim up to a $50,000 Homestead Exemption on their primary residence. Eligibility for Homestead Exemption is established as of January 1 of each year.

• Partial Rental - If you rent out part of your primary residence, you may get a prorated exemption for the part you occupy.
• Rental Property - Does not qualify for Homestead Exemption.
• Duplex - If you are receiving income from part of the property, only the part which is your primary residence may receive the Homestead Exemption. You may claim a Homestead Exemption for the entire property as long as you are not receiving any rental income.
• Refinance - Refinancing does not require you to re-file an exemption application. Changes in title may, however, necessitate a new application. If you are not sure if you should file an application, it is recommended that you file an application listing all residing owners and the Property Appraiser's Office will keep a record of the application. In the event it is determined a new application was required, a new Homestead Exemption will be applied to the property if all other eligibility requirements are met.
• Title Changes - If you change the property title into a trust, you should file an application for exemption, attach a copy of the trust and mail it to the Property Appraiser.
• Inheritance - If an owner passes away after January 1, then the exemption may be inherited for that year.
  • For the exemption to be inherited under these circumstances the property must have been the permanent residence of the decedent as of January 1.
  • The inherited exemption will only be applicable until the next January 1. The new owner must then file an original application for their Homestead Exemption.
  • In some cases, you may have to notify the Property Appraiser if a property owner has passed away to cancel the Homestead Exemption.
• Probate - You should file your Homestead Exemption application immediately even if you are waiting to receive the Order Determining Homestead from the courts.
  • The Order Determining Homestead may be retroactive but the Homestead Exemption is not retroactive if you do not file by March 1.