Important: A change in the title of your property such as conveying into a trust or adding a spouse, could result in a loss or change to your exemption. Please contact our office for additional information. If you purchase and/or move to a new residence, it is your responsibility to reapply on your new home.
Please notify us when your mailing address changes. If you do not notify the Property Appraiser’s Office you could lose your exemption.
Under the Florida Constitution, permanent Florida residents may reduce the taxable value of their property by applying and qualifying for the exemption.
$50,000 Homestead Exemption
Florida Law entitles every person who has legal or equitable title to real estate and maintains it as his/her permanent residence, you may apply and receive up to a $50,000 homestead property exemption. A partial exemption may apply if the ownership of the applicant is less than 100%.
You are entitled to a Homestead Exemption if, as of January 1st, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you. By law, January 1 of each year is the date on which permanent residence is determined.
All proof of residency should be dated prior to January 1st.
Information needed for each person filing for an exemption:
- Florida Drivers License
- Social Security Card of Number of applicant & applicants spouse.
- If the applicant is not a U.S. citizen, a U.S. Permanent Resident Alien Card.
- Florida Tag Registration.
- Osceola County Voter Registration Card.
- Affidavit of Residency if not a registered voter.
Additional Information Needed:
- Date each applicant became a permanent Florida resident.
- Date of occupancy.
- Date of birth of all applicants.
- Any exemptions filed last year.
- Address of last income tax return.
- If property is titled in a trust, copy of entire trust must be submitted or Certificate of Trust supplied by the Property Appraisers Office.
- If you are filing on a mobile home, proof of title or registration to mobile home and deed to property must be brought into office to obtain a “Real Property” application.
Homebound persons and other qualified individuals with disabilities who cannot readily leave their home to visit one of our offices may also file for a Homestead Exemption or any other additional exemption.
Please call: (407) 742-5000 to arrange for a visit from our office to assist you with any exemption you are applying for.
To apply for portability, complete the DR-501 – Homestead Exemption Form and mail in with the form for application for Homestead. If you have already applied for homestead, you may send in portability application separately.
If additional information is needed to process your application you will be notified
Deployed Servicemember Property Tax Exemption
In November 2010, Florida voters approved the creation of this exemption. The new exemption is available to service members who were deployed during the preceding calendar year on active duty outside the continental United States, Alaska or Hawaii in support of:
- Operation Enduring Freedom
- Operation Iraqi Freedom
- Operation New Dawn
The new exemption is based on the number of days that the service member was deployed. For example, if the service member was deployed half the year, the exemption would be 50% of the home’s taxable value.
Please call our office at (407) 742-5000 to find out if you qualify or you may download an application by clicking on the following link:
Florida residents who are honorably discharged veterans with a service connected disability rating of at least 10% or who became disabled through an accident or other such misfortune, may qualify for this exemption. To apply, you will need to submit a letter from the Veterans Administration or a qualifying branch of the United States Government. The unremarried surviving spouse of a disabled veteran may also qualify for this exemption if married at least 5 years at the time of the veteran’s death.
Florida residents may qualify for total and permanent disability or blind exemption. If filing for this exemption, you will be asked to present:
- If totally and permanently disabled, a DR-416 from a professionally licensed Florida physician or a Social Security Disability Award letter.
- Blind exemption applicants will be required to submit a DR-416 from a professionally licensed Florida physician or a DR-416B from a professionally licensed Florida optometrist.
This exemption provides an additional discount from the amount of property taxes on the homestead of a partially or totally permanently disabled veteran, age 65 or older as of January 1, whose disability was combat-related. Under this new law, a veteran will receive a total exemption from property taxes equal to the percentage of combat-related disability example: a 60% combat-related disability would exempt 60% of the total value of the homesteaded residence from ad valorem property taxes.
Please provide us with documented proof your disability was combat related i.e, copy of Purple Heart Medal award paperwork, a certificate from the US Government or US Department of Veterans Affairs attesting to the percentage of your permanent disability. Note: Florida law did not provide for a surviving spouse exemption in this category.
To qualify for this exemption, you must be a (1) quadriplegic or (2) paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind. For persons entitled to this exemption under number two (2) above, must meet statutory income limit set by the Department of Revenue (this amount is adjusted annually in mid January).
The prior years gross income of all persons residing in or upon the homestead must be provided, along with a Statement of Gross Income (DR-501A) and two Florida physician forms (DR-416) to determine eligibility. If you are legally blind, you can provide the same as above or one Florida physician form (DR-416) and one Optometrists form (DR-416B).
A certificate from the US Government or US Department of Veteran Affairs must be provided stating that the veteran was honorably discharged with a 100% service-connected total and permanent disability. The surviving spouses of qualified veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the US Armed forces are entitled to an exemption on real estate used and owned as a homestead.
First Responder Exemption
To qualify for the First Responder Exemption, his/her surviving spouse must have been permanent residents as of January 1st of the year in which the first responder died while in the line of duty. The surviving spouse must own and use the property as his/her homestead and provide a letter that attests that the first responder was employed by the State or any other political subdivision, that he/she lost their life while in the line of duty and he/she is surviving spouse.
Granny Flat Exemption
Taxpayers who build additions onto an existing home or perform extensive renovations to provide living quarters for a parent or grandparent may be entitled to a special exemption equal to the amount of the new construction up to 20% of the homestead value.
To be eligible, the property owner must have a Homestead Exemption on the property where the parent or grandparent quarters are constructed. The construction or reconstruction must be properly permitted and comply with all local land development regulations. Copies of all permits, certificate of occupancy, and plans must be submitted to the Property Appraisers Office. Construction or reconstruction must be substantially complete after January 7, 2003 and before January 1st of the year in which the reduction is requested. Application must be filed with the Property Appraisers Office annually on or before March 1st of each year. The occupants of the quarters must be a parent or grandparent. The occupants must be at least 62 years of age by January 1st of the year in which the reduction is requested. The occupants must permanently reside on the property on or before January 1st of the year in which application is made. The occupants cannot receive any benefits requiring a declaration of permanent residency on any other property in any other County or State.
This is the category under which most applicants qualify. A charitable purpose means a function or service which is of such a community service that its discontinuance could legally result in the allocation of public funds for the continuance of the function or service. It is not necessary that public funds be allocated for such function or service but only that any such allocation would be legal. For example, a not-for-profit corporation owns rental housing predominantly used to provide a home for very low income residents who qualify for Government-funded rent assistance under Section 8 of the Federal housing law. That use is charitable. Another not-for-profit corporation provides housing for wealthy, elderly persons who pay a substantial founders fee and monthly payments. That is not a charitable purpose under the statute, 196.012 7, Florida Statutes.
The Florida Legislature has provided an exemption for community centers owned by a private, non-profit organization and used predominantly for educational, literary, scientific, religious, or charitable purposes. Any area of the center where alcoholic beverages are served or consumed is considered taxable. The exemption is not available to condominium common elements and the property must be generally open and available for use by the general public.
An educational institution is defined as a federal, state, parochial, church, or private school, charter school, college, or university conducting regular classes and courses of study required for eligibility to certification by, accreditation to, or membership in the State Department of Education of Florida, Southern Association of Colleges and Schools, or the Florida Council of Independent Schools.
Note: this excludes most trade schools and non-academic institutions. Qualified educational applicants may be eligible under Florida law to obtain the exemption on land while they are obtaining permits, under construction, etc. Properties leased to charter schools may also be able to qualify for an exemption, provided they meet other conditions set by law.
Click here to proceed to the Florida Department of Revenue’s Property Tax Oversight Program, which provides commonly requested tax forms for downloading.
Portability of “Save Our Homes” Cap
Portability is a constitutional amendment which grants additional tax relief to property owners. This amendment gives homeowners the “portability” right to move the Save Our Homes Benefits to a new homesteaded property. If you have applied for a new homestead exemption and are entitled to transfer a homestead assessment difference from a previous address, you may file form DR-501T with the Property Appraiser by March 1.
To qualify for the Additional Exemption for Persons 65 and Older, you must meet the following requirements:
Owner must be 65 or older on January 1st in the year of application.
Must have qualified for Homestead Exemption.
Must meet statutory income limit set by Department of Revenue. This income is adjusted annually; we receive new amounts in middle of January.
Super Senior Exemption
This exemption is for persons who have attained the age of 65 as of January 1st, have maintained their homestead as their permanent residence for at least twenty-five years and meet the statutory household income limitation.
Property must have a Just Value of less than $250,000 at the time of application. This deduction applies only to the Taxing Authorities that have adopted it.
Widows / Widowers Exemption
To file for Widows / Widowers Exemption you must be a widow / widower as of January 1st of the current tax year and be a permanent resident of Florida. A copy of the spouses death certificate must be provided. Divorced persons and persons who remarry do not qualify for the exemption.