AX3 - 25K EX for Unit/Resident

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Florida Statute 196.1975 provides the guidelines for the exemption for property used by nonprofit homes for the aged.  


Back to Homes for the Aged Exemption Detail Page


PCPA EX Code:  AX3 - This is the exemption for residents that DO NOT meet the income requirement

Rental Units or apartments are exempt up to $25,000 to the extent that the unit / apartment meets the following criteria:


1) The unit must be used by the home for the aged for the purpose(s) for which it was organized

NOTE:  Unit/apartment must be owned by the home or leased from a health facility pursuant to part III of chapter 154 or an industrial development authority pursuant to part III of chapter 159

2) The unit must be occupied by a person(s) who in good faith made FL their permanent residence as of January 1 of the application year

3) The occupant(s) of the unit must not claim homestead exemption on any other property for the current tax year

4) The occupant must file the Individual Affidavit for Ad Valorem Tax Exemption (DR-504S)


NOTE:  The Individual Affidavit for Ad Valorem Tax Exemption (DR-504S) must be filed annually for each person who occupies a unit/apartment for which an exemption is claimed stating that the person resides therein and in good faith makes the unit / apartment his/her permanent residences.