Tax Exemption for Surviving Spouse

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Florida Property Tax Exemption for Surviving Spouses of Military Veterans and First Responders

The surviving spouses of military veterans who died from service-connected causes while on active duty, and the surviving spouses of first responders who died in the line of duty may receive a 100% exemption on property taxes.  This exemption was amended to include the surviving spouses of military veterans in November 2012.  The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.


Back to Exemptions Available Page


Exemption Details


Amount:

100% Exemption


How to Apply:

Apply in person, or by mail / fax / email.  At this time, you CANNOT apply for this exemption with the Online Exemption Filing Application


Eligibility:

1)  The surviving un-remarried spouse must qualify for and receive Homestead Exemption.

2)  The veteran / first responder and the surviving spouses must have been/be a permanent Florida resident as of January 1 of the year of the death of the veteran / first responder

3)  The veteran / first responder must have died  from service-connected causes or  in the line of duty while employed as a first responder


Documentation:

A copy of the spouse's death certificate

Proof of military service / first responder employment status

Proof death while in the line of duty or due to service connected cause


How to Renew:

If approved, this exemption will renew automatically every year as long as the  use of the property and/or the ownership status, and the marital status of the surviving spouse remains unchanged.


Florida Statute(s):

FS 196.081


DOR Form(s):

Form TBD by Department of Revenue


PA Code(s):


Note(s):