Homestead Exemption

Filing for Homestead and Other Exemptions

All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify. The Florida Constitution provides this tax-saving exemption on the first $25,000 of the assessed value of an owner/occupied residence.

You are entitled to a Homestead Exemption if, as of January 1st, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you.

By law, January 1 of each year is the date on which permanent residence is determined.

You can now file for Homestead ONLINE by clicking the large yellow button in the navigation menu on the left side of this page ... or you can file by visiting any of our eight convenient offices.

What you need to file for Homestead

The filing period for Homestead Exemption for 2005 is:

March 2, 2004 through March 1, 2005.

When filing an application you must bring the following items listed below, dated prior to January 1, 2005. To claim 100% coverage, all owners occupying the property prior to January 1, 2005 must file in person on jointly held property (other than husband and wife, who may file for each other, with the required documents for both). If you are married and the Deed has different last names for husband and wife, a marriage license/certificate must be presented.

Proof of Ownership: Recorded Warranty Deed, Co-op Propriety Lease, Notice of Proposed Taxes or Tax Receipt, if in your name(s) . A deed must be presented if the property is jointly owned. If the PROPERTY IS HELD IN A TRUST, WE NEED A COMPLETE COPY OF THE TRUST AGREEMENT.
Proof of Permanent Florida Residence, ALL DATED PRIOR TO JANUARY 1, 2005:

Florida Voter's Registration or Recorded Declaration of Domicile - REQUIRED.
Florida's Driver's License ("Valid Only in Florida" license is not acceptable) - REQUIRED.
Florida Car Registration - REQUIRED.
Non U.S. Citizen must bring permanent Visa (Green or Pink Card) or Political Asylum Documentation and Recorded Declaration of Domicile - REQUIRED.

Note: it is generally against the law for a Florida resident to drive in Florida with an out-of-state license or tag if he/she claims Homestead Exemption (Sections 320.37 and 322.08 Fla. Statutes).

. . . and be prepared to know:

The State mandated application form requires certain information For All Owners Living On The Premises and Filing:

Current employers of all owners
Addresses listed on last I.R.S. income tax returns.
Date of each owner's permanent Florida residence.
Date of occupancy for each property owner.
Social security numbers of all owners filing are required.

Other Exemptions

Widows, widowers, permanently disabled persons, and low income senior citizens are entitled to additional tax-saving exemptions. For these exemptions, you will need to bring with you at time of filing:

$500 Disability Exemption: One letter from a Florida doctor stating that you are totally and permanently disabled.

$5,000 Veteran's Disability Exemption: A copy of your Certificate of Disability from the U.S. Government or the U.S. Department of Veterans Affairs (or its predecessor agency). The disability must be military service-related and incurred during a period of wartime service or by misfortune. The service-related disability must be to a degree of at least 10% Prior to January 1, 2003, the VA Disability Exemption was a $500 exemption.

Service-connected Total and Permanent Disability Exemption: A certificate from the US Government or US Department of Veterans Affairs. 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 US Armed forces are entitled to an exemption on real estate used and owned as a homestead.

$500 Disability Exemption for blind persons: 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.

Exemption for Totally and Permanently Disabled Persons: A certificate from two licensed doctors of this state or a certificate from the US Department of Veterans Affairs. To be entitled to this exemption, you must be a (1) quadriplegic or (2) paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind. For persons entitled to this exemption under number two (2) above, the prior year (2003) gross income of all persons residing in or upon the homestead shall not exceed $21,539. This amount is adjusted annually and a statement of gross income must accompany the application.

Widows/Widower's Exemption: Spouse's death certificate, newspaper clipping or memorial card.

Additional Senior Citizen Exemption: Filing period is January 1 through March 1 of each year. Applicant must be 65 years of age or older as of January 1 and total household adjusted gross income must not exceed $22,096. This amount will be adjusted for 2005. This exemption must be applied for annually. For additional information, please click here.

Homestead Exemptions are not transferable

Homestead Exemption does not transfer from property to property. If you had this exemption last year on another property and moved, you must file a new application for your new residence. Notify the Property Appraiser to cancel the exemptions on your former home. Property purchased during last year may show qualified exemptions of the seller. The sellers' exemptions will not carry over to this year; you must apply for your own exemptions!

You must make a timely first application

You can now file for Homestead Exemption all year around. There are two filing periods.

Pre-Filing for the following year (for new owners this year) . . . March 2, to December 31.

Traditional Filing Period - January 1st thru March 1st . . . The amount of the homestead exemption granted to an owner residing on a particular property is to be applied against the amount of that person's interest in the property. This provision is limited in that the proportional amount of the homestead exemption allowed any person shall not exceed the proportionate assessed valuation based on the interest owned by the person. For example, assuming a property valued at $40,000, with the residing owner's interest in the property being $20,000, then $20,000 of the homestead exemption is all that can be applied to that property. If there are multiple owners, all as joint tenants with rights of survivorship, the owner living at property filing receives the full $25,000 exemption.

If you missed the March 1st deadline:
Late Filing Period for Homestead Exemption

Applications with Petition . . . Late Homestead applications are taken first by the Property Appraiser's main office in Room 111-F. Petitions to the Broward County Value Adjustment Board with a $15.00 non-refundable filing fee accepted March 4th thru mid September (scheduled last day for Truth in Millage filing) is for all property purchased prior to January 1st and owned and occupied by qualified applicants. For a late application to be granted for the current year, you must file a petition with the VAB accompanied by a $15.00 non-refundable filing fee and qualify for the exemption. If the application is filed after the September TRIM Notice deadline, and you request a good cause hearing with the Value Adjustment Board on or before December 31st, the Value Adjustment Board will hold a hearing to determine if it will hear your petition. You must show "good cause" why your petition was not filed by the September deadline.

If granted "Good Cause," file a petition and you must pay the mandated $15.00 non-refundable filing fee to the VAB and be heard by a Special Master for approval or denial.

If denied "Good Cause," all remedies are exhausted except the Circuit Court, Fla. Statute 194.171-Judicial Review.

Note: Applications with petitions can be filed only at the Governmental Center, 115 South Andrews Avenue, Fort Lauderdale (just South of Broward Boulevard) in Room 111 and 120.

Receipts, Renewals, and Changes that Cause Ineligibility.

After your initial application for the Homestead Exemption has been made and the exemption has been granted, a receipt will be mailed to you each January 1st for verification that the status and condition of the ownership has not changed in any manner whatsoever.

If you do not receive this renewal receipt from us by March 1st, failure to contact this office could result in the loss of your Homestead Exemption for the year.

A new application will be required if your property has been sold or otherwise disposed of, or the ownership changes in any manner or when the holder(s) of the homestead exemption ceases to reside on the property as a permanent resident.

This annual Homestead Receipt renewal does not pertain to any of the other exemptions and/or classifications such as properties used for exempt purposes or agricultural classification.

If you no longer qualify - The law requires you to notify the Property Appraiser's office to remove that exemption by March 1st. Strong penalties are imposed on those who do not tell the Property Appraiser to remove exemptions for which they are no longer qualified. For example, if you have rented your property, you are no longer entitled to Homestead Exemption. Or, if you were receiving a widow's or widower's exemption and remarry, you would no longer be entitled to that exemption.

Homebound Outreach Program

Homebound persons and other qualified individual with disabilities who cannot readily leave their home to visit one of our offices may also file for a Homestead Exemption. Please call: 954.357.6830 to arrange for a visit from our Homebound Outreach Program.

INFORMATION IS BELIEVED ACCURATE BUT IS NOT WARRANTED