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Homestead Exemption
Homestead FAQ
Homestead Exemption FAQ

What is Homestead Exemption?

Florida Law entitles every person, who has legal or equitable title to real estate and maintains it as his/her permanent residence, to apply for a $25,000 homestead property tax exemption. A partial exemption may apply if ownership of the applicant is less than 100%.

Am I eligible to file?

You must meet the following requirements as of January 1st:

  • Have legal or beneficial title to the property, recorded in the Official Records of Osceola County
  • Reside on the property
  • Be a permanent resident of the State of Florida
  • Be a United States citizen or possess a Permanent Residence Card (green card)

 

When do I file?

The deadline to file an application for exemption is March 1st. Under Florida law, failure to file for any Exemption by March 1st constitutes a waiver of the exemption privilege for the year.

Regular filing is January 2nd- March 1st.
Pre-filing for the coming year is March 2nd- December 31st.

How do I file?

All persons seeking homestead exemption must complete an original application (Form DR-501) and file it with the Property Appraiser’s office. You have the option to visit our office, and file in person, or you may choose to file ONLINE or by mail.

The application can be completed at our office or you may download the form and mail in the completed form. Starting in 2010, you may file your application ONLINE.

Can I file online?

If you are a Single homeowner, Married homeowner with non-filing spouse, or are Married homeowners filing together, you may file online.

What do I need to file online?

Before you start the online application process, you need to make sure you have the following information:

  • Date of permanent Florida residency
  • Date of permanent occupancy in home
  • Date of Birth of applicant
  • Social Security number of applicant and spouse(if applicable)
  • Address listed on your IRS return
  • Last year's address
  • Driver's license number and issue date of applicant with your current address
  • Vehicle registration tag number(if applicable)
  • Permanent resident Alien Card(Green Card), if not a united states citizen.
  • Physical address of other property(if applicable)
  • All filing members must be present to sign the application.

 

If I file online, when will I know if I am approved?

When you have completed the application process, you will be provided a series of files you will want to print as your receipt for filing for your exemption. After the filing deadline, our office will look at all applications submitted. If you do not receive any correspondence from our office by July 1st, your application has been approved. In August you will receive your Notice of Proposed Taxes (TRIM) which will reflect the exemptions that have been approved.

What other exemptions can I file for online?

When you are filing for Homestead exemption, you may also file for :

 

Required Documentation

  • Your recorded deed or tax bill.
  • All owners residing on the property and making application for the exemption must provide the following information:
    • Florida Driver's License with current address
    • Social Security Number (if married and spouse if not on title, spouse’s social must be submitted also)
    • Florida Tag Registration
    • Osceola County Voter Registration
    • Declaration of Domicile (if not registered voter)
    • If the applicant is not a U.S. citizen, a U.S. Permanent Resident Alien Card
    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 Appraiser’s 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.

    What if the property is in trust?

    It is necessary for the applicant to furnish the Property Appraiser’s Office with a copy of the complete trust agreement or Certificate of Trust supplied by our office and other required documentation. Florida Law specifies those situations under which the resident may obtain homestead exemption.

    Florida law requires that the homestead applicant have legal title or beneficial title to the property

    Certificate Of Trust

    Can I get Homestead Exemption on a mobile home?

    Yes, you may if you own the land and the mobile home. When applying, you must provide the title or Registration to the mobile home and other required documentation.

    How long do exemptions continue?

    Your exemptions may be automatically renewed each year in January as long as title does not change on property and your residency status remains the same.

    Florida Law requires filing a new application when any title change is made.

    You are required to inform the Property Appraiser’s Office of any change in use of the property.

    Does my exemption follow me to my new home?

    No. If you move after January 1st, the exemption will continue for the remainder of the year on the property where you initially filed for exemption.

    You must file a new application whenever you move to a new residence, the exemption does not transfer with you.

    What can I expect as a new owner of previously homesteaded property?

    The assessed value on any homestead property, which is sold or otherwise conveyed to a new owner during a calendar year, is raised to full market value according to law. The limitation will be applied to the assessed value in the first year following the year in which the new owner qualifies the property for homestead exemption.

    Even if the property received a homestead exemption under the previous owner, the limitation- just like the exemption- expires with a change in ownership. The new owner(s) must apply for and receive a homestead exemption in order for Amendment 10 (Save Our Homes) to be applicable.

    In order to estimate what the assessed value will be for a new owner of previously homesteaded property either obtain the market value from the prior owner’s notice of proposed taxes, your real estate agent or use this web site. Using the web site, select record search, find the subject property and note the appraised (just) value, which would be without Save Our Homes cap and this would be the tax obligation for a new owner.

    What is “Save Our Homes”?

    Save Our Homes, also known as Amendment 10, is an amendment to Article VII, Section 4 of the Constitution of the State of Florida. Adopted in 1992 by a majority of voters in the general election, its intent is to limit the amount of increase in the assessed value of homestead property.

    If you have homestead exemption on your property, Amendment 10 states that the change in assessed value each year will not exceed the lower of either 3% of the value for the prior year, or the percent change in the Consumer Price Index for all urban consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor.

    Once you apply and qualify for Homestead Exemption, the limitation will be applied to the assessed value the following year. The cap remains in place until there is an ownership change on the property or until you no longer qualify for homestead exemption. At that time, the cap is removed and the property is reassessed at market value.

    The Amendment 10 limit does NOT apply to new construction or additions to your home, or to areas of your property which are not eligible for homestead exemption, such as rented areas, commercial areas or agricultural land. Amendment 10 only applies to the extent of the percentage of your ownership in the property. For instance if you have a 50% interest in your home, by your tenancy in common with another individual who lives elsewhere, only 50% of the assessed value of your home would fall under the limitation, and the remaining 50% would increase at market value every year.

    Amendment 10 and its application can be very complex in some instances, so we encourage you to call our office during regular business hours if you have any questions.

    What if I miss the filing deadline?

    You must file a late exemption application in person at our office and file an appeal with the Value Adjustment Board. There is $15.00 non-refundable filing fee that must be submitted with the petition to the VAB. Petition forms are available in our office.

    Why was my application denied?

    Each application is reviewed before an exemption is granted. Among the more common reasons for a denial of homestead exemption are:
    • Not living in the home on January 1st.
    • Application filed after the March 1st deadline.
    • Out of state driver’s license.
    • No resident alien card for a non-citizen.
    • Failure to declare a mobile home as Real Property.
    • Applicant did not own the property on January 1st.
    • Determination of homestead in another county, state or country.
    • Application was incomplete.

    Can I rent my home and keep my exemption?

    No! Rental of your homestead property is considered an abandonment of your homestead. You must notify the Property Appraiser's office immediately. Failure to notify the office of the rental of your homestead property is considered Homestead Fraud, and carries severe penalties.

    If you are a member of the armed forces on active military duty, you are permitted to rent your home, but you must notify the office in advance and provide your military orders.

    What is Homestead Fraud?

    Homestead fraud occurs when a person who has filed for homestead exemption or is currently receiving homestead exemption is determined not to be a permanent resident of Osceola County, or who is not in good faith residing on the property on which he or she filed.

    Florida Statute 196.131(2) provides that "any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption is guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not exceeding 1 year or a fine not exceeding $5,000 or both." Florida law also states that if it is determined that you have had homestead exemption in the past to which you were not entitled, a lien is placed against your property for the amount of the exemption, plus 50% penalty, plus 15% interest per anum for each year during which the exemption was fraudulent. Statutes allow the lien to be placed retroactively for up to 10 years.

    The Osceola County Property Appraiser investigates homestead fraud very aggressively. The penalties are very stiff, but it is important to know that anyone who claims an exemption to which he or she is not entitled, forces the rest of the Osceola County taxpayers to make up the difference in their tax bills. Fraudulent homestead exemptions steal from our law enforcement, our schools, our quality of life and from each and every citizen of this county!

    • Additional Exemptions

    Senior Exemption

    $25,000 Additional Homestead Exemption for persons 65 and older

    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 mid January)

    Disability Exemptions

    $5,000 Service Connected Disability Exemption

    Florida residents who are honorably discharged veterans with a service connected disability rating of a least 10% may qualify for this exemption. If you apply for this exemption, you will be asked to present a current letter from the Veterans Administration. 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.

    Total Exemption for Veteran's Service-Connected Total and Permanent Disability

    A certificate from the US Government or US Department of Veteran Affairs must be provided stating that the veteran was honorably discharged with a 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.

    Additional Exemption for Combat-Wounded Florida Disabled Veterans

    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, who was a Florida resident at the time of entering military service, and 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, and documentary proof you were a Florida resident when you entered the military. Note: Florida law did not provide for a surviving spouse exemption in this category.

    $ 500 Disability Exemption

    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, a letter from the Division of Blind Services, or a DR-416B from a professionally licensed Florida Optometrist.

    Total Exemption

    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 shall be 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)

    Statement of Gross Income (DR-501A)


    $500 Widows/Widowers Exemption

    To file for Widow’s/Widower’s 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 spouse’s death certificate must be provided. Divorced persons and persons who remarry do not qualify for the exemption.

    '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 Appraiser’s 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 Appraiser’s Office annually on or before March 1st of each year. The occupant(s) of the quarters must be a parent or grandparent. The occupant(s) must be at least 62 years of age by January 1st of the year in which the reduction is requested. The occupant(s) must permanently reside on the property on or before January 1st of the year in which application in made. The occupant(s) cannot receive any benefits requiring a declaration of permanent residency on any other property in any other County or State.

    Assessment Reduction for Living Quarters of Parents or Grandparents (DR-501 PGP)

    Non-Profit, Religious, Educational and Governmental Exemptions

    Qualified organizations may receive a partial or total exemption on their properties:

    • Charitable
    • Educational
    • Literary
    • Scientific
    • Religious

    Annual Application Required for Exemption

    IMPORTANT: If your organization is qualified for a tax exemption, you must file an application (completely answered with supporting schedules) on or before March 1 of the tax year in order to be eligible. The applications need to be filed on anything the organization owns and uses for a non-profit purpose (including lots and personal property located therein or thereon). All organizations granted this exemption in a prior year must file a signed renewal card with us by March 1 of each year in order to continue the exemption.

    Ownership by Non-Profit Organization Required

    Florida law requires that all organizational applicants for a tax exemption be non-profit (except for educational institutions). Although qualification as exempt under §501(c)(3) of the Internal Revenue Code is a good start, this alone is not definitive as to non-profit status for exemption purposes under state law. We look at many things, including but not limited to:
    • Whether your organization has a consumer certificate of exemption from the Florida Department of Revenue;
    • Relationships between the organization and its members/officers;
    • Payments made to its members/officers; and
    • Charges made to those using its services
    See § 196.195 of the Florida Statutes for more detailed information.

    January 1 is the Determination Date

    Florida law directs that the ownership and use of the property as of January 1 of each tax year is the date that determines eligibility for these exemptions. If, for example, an otherwise qualified religious organization purchased a vacant building on January 15 and immediately began holding religious services on the property, the applicant would still not be entitled to the exemption until the next year because it missed the January 1 date set by law. The Florida 4th District Court of Appeals ruled the January 1 date must be strictly interpreted.

    “Predominant Use” of the Property Required

    In many states, the only requirement for exemption is ownership by a non-profit organization. Florida adds the requirement of “predominant use” for exempt purposes before any exemption may be granted. Property exclusively used for exempt purposes will be totally exempt. Our office considers both economic and actual physical uses in determining predominant use. For example, a building leased for $100,000 per year to the United States Postal Service for use as a post office is being predominantly used for an economic use ( to wit: the production of rental income).

    Likewise, a vacant lot merely owned by a non-profit group or house of public worship that is intended to be the future site of a church or community center—but is not currently being used for any church or community center purposes—is not being “predominantly used” for any eligible purpose (Note: if it is used for parking for church services, or regular tent meetings, etc., it may be eligible—but additional documentation is needed.)
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