Property Tax Exemptions

Florida residents may take advantage of a number of property tax exemptions.  The exemptions are designed to provide a discount to property taxes. Most homeowners are eligible for at least one of these exemptions on their primary residence and many Florida residents qualify for other property tax discounts based upon age, disability and/or veteran status.  See a summary of requirements and documentation for homestead related exemptions.

Exemptions you may Apply for Online

Homestead Exemption

Every person who owns and resides on real property in Florida on January 1st and makes the property his or her 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. 

See section 196.031, Florida Statutes for more information.

Portability

The Florida Constitution was amended, effective January 1, 1995, to limit annual increases in assessed value of property with Homestead Exemption. Known as ‘Save Our Homes’, the law prevents assessed value of homestead property from increasing more than 3% annually. The accumulated tax savings that may result from the difference between assessed value and how much the property would sell for in the current market (just value) is referred to as the ‘Save Our Homes’ benefit.  Florida’s Portability Law (193.155(8), F.S.) is a benefit associated with homestead property. Portability allows property owners to transport the accumulated ‘Save Our Homes’ benefit (up to $500,000) earned on a previous homestead property (in any Florida county) to their new home as long as the new homestead is established within three years of relinquishing the old homestead. 

Senior Exemption (Age 65 and older)

Click here for the current income limitation rate

Some city or county governments have enacted a local ordinance allowing an additional exemption up to $50,000. To qualify you must be 65 or older on January 1st of the tax year you are applying for.  You must also submit a statement of adjusted gross income, meet the income requirement, and have legal or equitable title to a home you make your permanent residence.  Currently, only the Board of County Commissioners, and the Cities of Davenport, Lake Wales, Lakeland, and Winter Haven have authorized senior exemptions by ordinance.

NOTE(S):  The household income limit is adjusted each year on January 1st, according to changes in the consumer price index (CPI).   It compares the prior year cost-of-living with the year before. See the current income limit for this exemption and more information on the CPI.

Widow/Widower Exemption

Any widow or widower who is a Florida resident may claim a $500 exemption. If you remarry, you are no longer eligible for the exemption. If you were divorced before the death of your ex-spouse, you do not qualify as a widow or widower. 

See section 196.202, Florida Statutes for more information.

Disabled Veteran Exemptions

FS 196.24   Disabled Veteran - Disability Level of 10% or greater due to Misfortune $5,000 

FS 196.081 Disabled Veteran - Service Connected Total & Permanent Disability 100% Exemption 

FS 196.091 Disabled Veteran - Service Connected Disability Requiring a Wheelchair 100% Exemption 

Disabled Non-Veteran Exemptions

FS 196.202 Legally Blind or Totally & Permanently Disabled Exemption $500 

FS 196.101 Quadriplegic Exemption 100% Exemption     

FS 196.101 Legally Blind, Paraplegic, Hemiplegic, or Wheelchair-Bound Exemption (Income Limited Exemption) 100% Exemption 

Discount for Veterans 65 and Older with a Combat-Related Disability 

A veteran who is disabled, 65 or older, and owns homestead property may qualify for a property tax discount based on percent of disability. To be eligible, you must have an honorable discharge from military service, be partially disabled with a permanent service-connected disability, at least part of which is combat-related.  The requirement that the veteran was a resident of Florida at the time they entered the military was removed by an amendment to Florida Statute in November 2012.  

Florida Property Tax Exemption for Disabled First Responders & Surviving Spouses of First Responders

A first responder 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. The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.

Exemptions you MAY NOT Apply for Online

Deployed Military Exemption 

A member or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard may receive an exemption on this year's tax bill if he or she: receives a Homestead Exemption,  was deployed during the last calendar year outside the continental United States, Alaska, and Hawaii in support of a designated operation (each year the Florida legislature designates operations for this exemption), and submits an application, Form DR-501M, to the Property Appraiser.  The percent of the taxable value that is exempt for the current year is determined by the percent of time during the last year when the service member was deployed on a designated operation. 

Other Property Tax Exemptions

*Religious, literary, charitable, scientific, sewer water/ waste water systems, educational, hospitals, nursing homes, homes for special services, and other organizations