Homestead and Other Exemptions

The following is a general list of exemptions available in Florida.

When to File: Generally, initial application for property tax exemption must be made between January 1 and March 1 of the year for which the exemption is sought.

Exemption Description
Homestead Exemption Up To $50,000 Every person who owns and resides on real property in Florida on January 1 and makes the property their permanent residence is eligible to receive a homestead exemption up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non-school taxes.

If one spouse holds the title, the other spouse may file for the exemption with the consent of the titleholder.

If filing for the first time, be prepared to answer these questions:

  1. In whose name or names was the title to the dwelling recorded as of January 1?
  2. What is the street address of the property?
  3. How long have you been a legal resident of the State of Florida? (A Declaration of Domicile or Voter’s Registration will be proof of date before January 1.)
  4. Do you have a Florida license plate on your car and a Florida driver’s license?
  5. Were you living in the dwelling on January 1?
$500 Widow’s and Widower’s Exemption Any widow or widower who is a Florida resident may claim this exemption. On remarriage, the widow or widower is ineligible for the exemption. A person who is divorced before the spouse’s death is not considered a widow or widower.
$500 Disability Exemption A Florida resident who is totally and permanently disabled may qualify for this exemption.
$5,000 Disability Exemption for Ex-Service Member An ex-service member disabled at least 10% in war or by service-connected misfortune may be entitled to a $5,000 exemption on any property owned by the ex-service member.
$500 Exemption for Blind Persons

A Florida resident who is blind may qualify for this exemption. If claiming exemption based on blindness, the applicant must have a certificate of blindness issued by the Division of Blind Services of the Department of Education, the Federal Social Security Administration, or the Veteran’s Administration.

Service Connected Total and Permanent Disability Exemption

An honorably discharged veteran with service-connected total and permanent disability may qualify for total exemption of homesteaded real estate used and owned as a homestead, less any portion used for commercial purposes. An existing exemption can be transferred to a new qualifying residence.

Under certain circumstances the benefit of this exemption can carry over to the surviving spouse.

If filing for the first time, bring proof of your service connected disability: such as, a letter from the United States Veterans’ Administration.

Exemption for Totally and Permanently Disabled Persons 1.Real estate used and owned as a homestead by a quadriplegic, less any portion used for commercial purposes, is exempt from taxation.

2.Real estate used and owned as a homestead, less any portion used for commercial purposes, by a paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheelchair for mobility or who is legally blind, is exempt from taxation.

A person seeking exemption under number 2 above must meet gross income limitations. Gross income includes veterans’ and social security benefits. The gross income of all persons residing in the homestead for the prior year cannot exceed $14,500. However, beginning January 1, 1991, the $14,500 limitation will be adjusted annually. The adjustment will be based on the percentage change in the average cost-of-living index of the immediate year compared with the prior year.

If filing for the first time, a certificate of total and permanent disability from two (2) licensed doctors of this state or from the United States Department of Veteran Affairs is required. For the legally blind, one of the two certificates may be from a licensed optometrist of this state.

Additional Homestead Exemption for Persons 65 and Older State law allows a city or county government to enact a local ordinance allowing an additional homestead exemption amount, up to $50,000, to any person who has legal or equitable title to real estate on which they make their permanent residence.

In order to apply for and receive this local option homestead exemption, the applicant’s income may not exceed $24,289.00 as of January 1, 2008. The income limitation was established at $20,000 in 2001. The figure is adjusted annually, on January 1, according to percentage changes in the average cost-of-living index. The cost-of-living index is the national average of the monthly consumer-price-index figure for the period of January 1 through December 31. It compares the prior year with the year before it and is issued by the United States Department of Labor.

The income limitation for 2009 will be posted to the Department’s website as soon as the new figures become available.

See the list of counties and municipalities that offer additional homestead exemption for persons 65 and older.

Homestead Property Tax
Discount For Veterans Age 65 and Older With a Combat Related Disability

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, and must have been a Florida resident at the time of entering military service.

Homestead Tax Deferral A person who is entitled to claim homestead tax exemption may elect to defer payment of part of the combined total taxes. The combined total includes property taxes and any non-ad valorem assessments that would be covered by a tax certificate sold by the tax collector. An annual application for tax deferral should be filed with the county tax collector onor before January 31, following the year in which the taxes and non-ad valorem assessments are assessed. Approval of an application for tax deferral will defer the portion of property tax that exceeds 5 percent of the applicant’s household income for the prior year. If household income for the prior year is less than $10,000, all ad valorem taxes plus non-ad valorem assessments will be deferred.

A permanent resident of Florida 65 years old or older may defer that portion of the tax that exceeds 3 percent of the applicant’s household income for the previous year. If any applicant’s household income for the prior calendar year is less than $10,000, or is less than the amount of the household income designated for the additional homestead exemption pursuant to s. 196.075, F.S. and the applicant is 65 years of age or older, approval of the application shall defer the ad valorem taxes plus non-ad valorem assessments in their entirety.

For additional information as to the number of years, total amounts that may be deferred, and interest on deferred taxes, contact the local tax collector.

Installment Payment of Property Taxes

Taxpayers who want to prepay property taxes on the installment plan should file an application with the tax collector by May 1 of the year in which the taxes are assessed. After submission of an initial application, a taxpayer is not required to submit annual applications as long as he continues to elect to prepay taxes by installments. For additional information as to discounts and payment dates, contact the local county tax collector. Effective January 1, 1993, county tax collectors may accept an installment payment of property tax on the next business day following the due date, if the last day for payment falls on a Saturday, Sunday, or holiday.

Personal Property For purposes of property taxation, personal property is divided into these categories:

  1. Tangible Personal Property – All goods, chattels, and other articles of value capable of manual possession whose chief value is intrinsic to the article itself. “Inventory” and “Household Goods” are expressly excluded from this definition.
  2. Household Goods – Apparel, furniture, appliances, and other items usually found in the home and used for the comfort of the owner and family. Household goods are exempt from property taxation.
  3. Inventory – Items of inventory are exempt from property taxation. Inventory generally means goods, wares, and merchandise held by a business for sale.

Some items of personal property are not taxable, for example, licensed motor vehicles, boats, airplanes, trailers, trailer coaches, and certain mobile homes as defined by law.

Taxable items are assessed at just value based on an annual return that must be filed by April 1 with the county property appraiser. The year of purchase, original cost, and the taxpayer’s estimate of just value is required on the return. The property appraiser has the duty to discover omissions and to place value upon personal property.

The amount of tax due is calculated by multiplying the value of the property by the tax rate set by the taxing authorities. The tax bill is mailed to the taxpayer, usually by November 1.

The payment must be made to the tax collector by April 1 of the following year. There are specific discounts allowed for early payment and penalties for delinquency, failure to file, and for unlisted property.

If you are looking for information on the $25,000 tangible personal property exemption, see the Frequently Asked Questions for Amendment 1 Implementation.

For more information about property taxes, contact your county property appraiser or tax collector.

Contact List for Property Appraisers in Florida

PLEASE NOTE: The following links connect to websites outside of FLorida Abstract & Title, LLC.

Name/Title Address Email/Phone/Fax
Honorable Edward A. Crapo, CFA, ASA
Alachua County Property Appraiser
P. O. Box 23817
12 SE First Street, Rm 213
Gainesville, FL 32602-3817
352-374-5278 FAX
Honorable Tim Sweat
Baker County Property Appraiser
32 N 5th St, Ste B
Macclenny, FL 32063
904-259-8221 FAX
Honorable Dan Sowell
Bay County Property Appraiser
650 Mulberry Ave
Panama City, FL 32401-2672
850-914-6277 FAX
Honorable Jimmy Alvarez, CFA
Bradford County Property Appraiser
P.O. Box 250
945 N Temple Ave
Starke, FL 32091-0250
904-966-6167 FAX
Honorable Jim Ford, CFA
Brevard County Property Appraiser
P. O.Box 429
400 South St, 5th Fl
Titusville, FL 32781-0429
321-264-5187 FAX
Honorable Lori Parrish, CFA
Broward County Property Appraiser
115 S Andrews Ave, Rm 111
Ft Lauderdale, FL 33301-1899
954-357-8474 FAX
Honorable Terry Stone, CFA
Calhoun County Property Appraiser
20859 E Central Ave, Rm 112
Blountstown, FL 32424-2288
850-674-2419 FAX
Honorable Frank Desguin, CFA, CAE
Charlotte County Property Appraiser
Murdock Admin Center
18500 Murdock Circle
Port Charlotte, FL 33948-1076
941-743-1499 FAX
Honorable Geoffrey Greene
Citrus County Property Appraiser
210 North Apopka Avenue
Suite 200
Inverness, FL 34450
352-341-6660 FAX
Honorable Roger Suggs
Clay County Property Appraiser
P.O. Box 38
477 Houston St
Green Cove Springs, FL 32043-0038
904-284-2923 FAX
Honorable Abe Skinner, CFA
Collier County Property Appraiser
3285 Tamiami Trail East
Naples, FL 34112-5758
239-252-2071 FAX
Honorable J. Doyle Crews, CFA
Columbia County Property Appraiser
135 NE Hernando Ave, Ste 238
Lake City, FL 32025
386-758-2131 FAX
Honorable Pedro J. Garcia
Miami-Dade County Property Appraiser
111 NW 1st St, Suite 710
Miami, Florida 33128
305-375-3024 FAX
Honorable Newton Keen, CFA
DeSoto County Property Appraiser
P. O. Box 311
201 E Oak St, Ste 102
Arcadia, FL 34265-0311
863-993-4869 FAX
Honorable Robert E. Lee
Dixie County Property Appraiser
P.O. Box 260
Courthouse, Cedar St & Barber Ave
Cross City, FL 32628-0260
352-498-1211 FAX
Honorable James N. Overton
Duval County Property Appraiser
231 E Forsyth St, Rm 270
Jacksonville, FL 32202-3375
904-630-2922 FAX
Honorable Chris Jones, CFA
Escambia County Property Appraiser
221 Palafox Place, Suite 300
Pensacola, FL 32502
850-435-9526 FAX
Honorable James E. Gardner Jr.
Flagler County Property Appraiser
P.O. Box 936
1769 East Moody Blvd, Building 2, Ste 201
Bunnell, FL 32110
386-313-4151 FAX
Honorable Doris Barber Pendleton, CFA
Franklin County Property Appraiser
33 Market St, Ste 101
Apalachicola, FL 32320
850-653-1861 FAX
Honorable Clay Vanlandingham
Gadsden County Property Appraiser
P.O. Box 585
3 South Calhoun St
Quincy, FL 32353-0585
850-627-0396 FAX
Honorable Damon C. Leggett, CFA
Gilchrist County Property Appraiser
112 S Main St, Rm 138
Trenton, FL 32693-0097
352-463-3193 FAX
Honorable Larry R. Luckey, CFA
Glades County Property Appraiser
P.O. Box 1106
500 Ave J, #202
Moore Haven, FL 33471
863-946-3359 FAX
Honorable Kesley Colbert
Gulf County Property Appraiser
1000 Cecil G Costin Sr Blvd, Rm 110
Port St Joe, FL 32456
850-229-6661 FAX
Honorable David H. Goolsby, Jr., CFA
Hamilton County Property Appraiser
207 NE 1st Street, Rm 108
Jasper, FL 32052-2000
386-792-0865 FAX
Honorable Kathy L. Crawford
Hardee County Property Appraiser
110 West Oak Street, #103
Wauchula, FL 33873
863-773-0954 FAX
Honorable Phillip Pelletier
Hendry County Property Appraiser
P.O. Box 1840
LaBelle, Florida 33975
863-675-5254 FAX
Honorable Alvin Mazourek, CFA
Hernando County Property Appraiser
201 Howell Ave, Ste 300
Brooksville, FL 34601-2041
352-754-4198 FAX
Honorable C. Raymond McIntyre, CFA
Highlands County Property Appraiser
560 S Commerce Ave
Sebring, FL 33870-3899
863-402-6765 FAX
Honorable Robert Turner
Hillsborough County Property Appraiser
601 E Kennedy Blvd, 16th Fl
Tampa, FL 33602
813-272-5519 FAX
Honorable Otis Corbin, Jr.
Holmes County Property Appraiser
226 N Waukesha St.
Bonifay, FL 32425
850-547-2445 FAX
Honorable David Nolte, CFA, ASA
Indian River County Property Appraiser
1800 27th St, Building B
Vero Beach, FL 32960
772-770-5087 FAX
Honorable Sharon Cox
Jackson County Property Appraiser
P.O Box 1526
4445 Lafayette St, Rm 106
Marianna, FL 32447-1526
850-482-9036 FAX
Honorable Angela Gray
Jefferson County Property Appraiser
480 W. Walnut St.
Monticello, FL 32344
850-997-0988 FAX
Honorable Tim Walker
Lafayette County Property Appraiser
P.O. Box 6
120 W Main St
Mayo, FL 32066-0006
386-294-1106 FAX
Honorable Ed Havill
Lake County Property Appraiser
P.O. Box 1027
317 W Main St, 3rd Fl
Tavares, FL 32778-1027
352-343-9894 FAX
Honorable Kenneth Wilkinson
Lee County Property Appraiser
P.O. Box 1546
2480 Thompson St 4th Fl
Ft. Myers, FL 33902-1546
239-339-6160 FAX
Honorable Bert Hartsfield, CFA
Leon County Property Appraiser
P.O. Box 1750
Tallahassee, FL 32302-1750
315 South Calhoun Street, Annex-3rd floor
Tallahassee, FL 32301
850-922-7238 FAX
Honorable Osborn “Oz” Barker
Levy County Property Appraiser
P.O. Drawer 100
Bronson, FL 32621
352-486-5187 FAX
Honorable Patricia Whitfield
Liberty County Property Appraiser
P.O. Box 580
10818 NW SR 20, Courthouse
Bristol, FL 32321
850-643-4193 FAX
Honorable Leigh B. Barfield, CFA
Madison County Property Appraiser
229 SW Pinckney Street, Rm 201
Madison, FL 32340
850-973-8928 FAX
Honorable Charles E. Hackney
Manatee County Property Appraiser
P.O. Box 1338
915 W 4th Ave
Bradenton, FL 34206-1338
941-742-5664 FAX
Honorable Villie M. Smith, CFA, ASA
Marion County Property Appraiser
P.O. Box 486
501 SE 25th Ave
Ocala, FL 34478-0486
352-368-8336 FAX
Honorable Laurel Kelly, CFA
Martin County Property Appraiser
1111 SE Federal Hwy., Suite 330
Stuart, FL 34994
772-221-1346 FAX
Honorable Ervin A. Higgs, CFA
Monroe County Property Appraiser
P.O. Box 1176
500 Whitehead St
Key West, FL 33041-1176
305-292-3501 FAX
Honorable Tammy Stiles
Nassau County Property Appraiser
96135 Nassau Place, Ste. 4
Yulee, FL 32097
904-491-3629 FAX (Call First)
Honorable Timothy “Pete” Smith, CFA
Okaloosa County Property Appraiser
151-D NE Eglin Pkwy
Ft. Walton Beach, FL 32548
850-651-7244 FAX
Honorable W.C. Sherman
Okeechobee County Property Appraiser
307 NW 5th Ave, Ste A
Okeechobee, FL 34972
863-763-4745 FAX
Honorable Bill Donegan, CFA
Orange County Property Appraiser
200 S Orange Ave, Ste 1700
Orlando, FL 32801-3438
407-836-5029 FAX
Honorable Katrina Scarborough
Osceola County Property Appraiser
P.O. Box 422366
2505 East Irlo Bronson Highway
Kissimmee, FL 34742-2366
407-742-5185 FAX
Honorable Gary Nikolits, CFA
Palm Beach County Property Appraiser
301 N Olive Ave, 1st Fl
West Palm Beach, FL 33401
561-355-3963 FAX
Honorable Mike Wells
Pasco County Property Appraiser
P.O. Box 401
14236 6th St, Ste 101
Dade City, FL 33526-0401
352-521-4411 FAX
Honorable Pam Dubov, CFA, CAE
Pinellas County Property Appraiser
P.O. Box 1957
315 Court Street, 2nd Fl
Clearwater, FL 33757-1957
727-464-3448 FAX
Honorable Marsha Faux, CFA, ASA
Polk County Property Appraiser
255 N Wilson Ave
Bartow, FL 33830
863-534-4754 FAX
Honorable Tim Parker
Putnam County Property Appraiser
P.O. Box 1920
312 Oak St
Palatka, FL 32178-1920
386-329-0447 FAX
Honorable Sharon Outland, CFA
St. Johns County Property Appraiser
4030 Lewis Speedway, Ste 203
St. Augustine, FL 32084
904-827-5580 FAX
Honorable Jeff Furst
St. Lucie County Property Appraiser
2300 Virginia Ave, Rm 107
Ft. Pierce, FL 34983
772-462-1055 FAX
Honorable Greg Brown, CFA
Santa Rosa County Property Appraiser
6495 Caroline St, Ste K
Milton, FL 32570
850-983-1880 x 1947
850-983-1929 FAX
Honorable Bill Furst
Sarasota County Property Appraiser
2001 Adams Lane
Sarasota, FL 34230
941-861-8260 FAX
Honorable David Johnson
Seminole County Property Appraiser
1101 E 1st St, Rm 1201
Sanford, FL 32771-1468
407-665-7924 FAX
Honorable Ronnie Hawkins, CFA
Sumter County Property Appraiser
209 N Florida Street
Bushnell, FL 33513
352-793-0248 FAX
Honorable Lamar Jenkins, CFA
Suwannee County Property Appraiser
215 SW Pine Ave, Ste B
Live Oak, FL 32064
386-364-3531 FAX
Honorable Bruce Ratliff
Taylor County Property Appraiser
P.O. Box 936
108 N Jefferson St, Ste 201
Perry, FL 32348-0936
850-838-3545 FAX
Honorable Bruce Dukes
Union County Property Appraiser
P.O. Box 91
Worthington Springs, FL 32697
386-496-2925 FAX
Honorable Morgan B. Gilreath, Jr., CFA
Volusia County Property Appraiser
123 W Indiana Ave, Rm 102
Deland, FL 32720
386-822-5063 FAX
Honorable Donnie Sparkman
Wakulla County Property Appraiser
3115-A Crawfordville Hwy
Crawfordville, FL 32327 850-638-6205
850-638-6027 FAX