Senior, Veteran and Disability Property Tax Relief in Florida

Counties and cities may adopt an ordinance allowing an additional homestead exemption of up to $50,000 for owners 65 or older whose household income does not exceed the state income limitation (a $20,000 base adjusted annually for the cost of living), and a further local option exempting the full assessed value for owners 65 or older with household income under the limit who have lived in the home at least 25 years and whose home has a just value under $250,000 (Form DR-501SC). Check with the county property appraiser whether the local exemption is offered. Homeowners 65 or older may also defer the portion of homestead taxes that exceeds 3% of the prior year's household income (see tax_relief_programs).

Florida-resident veterans honorably discharged with a service-related total and permanent disability may receive a total exemption on their homestead (a similar exemption applies to disabled veterans confined to wheelchairs); a surviving spouse may carry over the exemption in some cases. An honorably discharged Florida-resident ex-servicemember disabled 10% or more (wartime misfortune or service) may get a $5,000 reduction in assessed value, on any property. Veterans 65 or older who are partially or totally permanently disabled may receive a discount on homestead assessed value equal to their VA service-connected disability percentage, which carries over to an unremarried surviving spouse who lives there. Service members deployed outside the continental U.S., Alaska and Hawaii in designated operations may receive a partial exemption (Form DR-501M). Veterans may apply before receiving VA documentation; the exemption is effective from the original application date.

Homestead real estate owned and used by a quadriplegic is exempt from all property tax. Homestead of a paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair, or who is legally blind, is exempt if gross household income is below the current limit; first-time filers present a certificate of total and permanent disability (Form DR-416) from two Florida-licensed doctors or the U.S. Department of Veterans Affairs. Every Florida-resident widow, widower, blind person, or totally and permanently disabled person receives a $5,000 exemption. Homestead of the surviving spouse of a first responder who died in the line of duty is fully exempt.

Homestead Tax Deferral: homeowners may defer homestead taxes that exceed 5% of the prior year's household income (all taxes and non-ad valorem assessments if household income was under $10,000; for owners 65 or older, the portion above 3% of household income). Apply each year on Form DR-570 to the county tax collector by March 31 following the assessment year; denials may be appealed to the value adjustment board within 30 days. Counties may also reduce assessed value for living quarters built for a parent or grandparent age 62 or older (Form DR-501PGP), and installation of renewable energy devices after January 1, 2013 does not raise assessed value.