State of Florida Homestead Exemptions 

The Homestead Exemption is a constitutional right and, in my opinion, our constitutional rights are the strongest ones we possess both as Florida and United States citizens. Therefore, I want to see every citizen of this county who is qualified for the Homestead Exemption, receive the exemption. We go to great lengths to see that all who deserve the exemption receive it. By the same token, we actively investigate Homestead fraud. If you have any question whatsoever regarding your qualification status, please call us at any of our four Service Centers.

Morgan B. Gilreath, Jr.

WHEN TO FILE:

Application for homestead exemptions may be made at any time during the year, and up to March 1 of the following year. For example, applications for the 2009 tax roll year may be made during all twelve months of 2008 and until March 1 of 2009. If there are extenuating circumstances, the Property Appraiser or the Value Adjustment Board (VAB) has the option of approving applications through VAB Petition time (usually mid September). These types of applications are handled individually based on the individual circumstances. Volusia County has automatic renewals of the homestead exemptions each year so there is no reapplication on the same home. However, when one moves from one house to another, a new application must be filed on the new home. Homestead exemption receipts are mailed to each recipient each year (in January or early February) to confirm that the exemption is still active. It is the responsibility of the homeowner to let us know when the exemption no longer applies to a particular home. Penalties for receiving the homestead exemption when not qualified for it total over $1,000 per year and can go back up to 10 years. We actively research, investigate and conclude these instances and in the past four years, we have levied on almost $400,000 of taxes, penalties and interest in this regard.

Initial application should be made in person at any of the four Property Appraiser's offices. Subsequent yearly renewal of exemption status may be made by mail. Failure to make application by March 1 of the tax year shall constitute a waiver of the exemption privilege for that year. CLICK HERE for a look at the 2-page exemption form.

$25,000 HOMESTEAD EXEMPTION: Every person who has legal or equitable title to real property in the State of Florida and who resides thereon and in good faith makes it his or her permanent home is eligible. First time applicants are required to furnish their social security number, and should have available evidence of ownership i.e., deed, contract, etc. If the title is held by the husband alone, a wife may file for him, with his consent, and visa versa. If filing for the first time, be prepared to answer these and other questions:

  1. In whose name or names was the title to the dwelling recorded as of January 1st?
  2. What is the street address of the property?
  3. Are you a legal resident of the State of Florida? (A Certificate of Domicile or Voter's Registration will be proof if dated prior to January 1st.)
  4. Do you have a Florida license plate on your car and a Florida driver's license?
  5. Were you living in the dwelling which is being claimed for homestead exemption on January 1st?

 

AMENDMENT 1 ADDITIONAL $25,000 EXEMPTION:

 

Homeowners that are currently receiving the homestead exemption will automatically receive the increased $25,000 homestead exemption and no additional action upon their part is necessary. The additional exemption will be automatically applied for 2008 on the assessed value between $50,000 and $75,000 and it does not apply to school taxes.

 

PORTABILITY

 

 The Florida homestead exemption “Save Our Homes” benefit is now “portable” because of the passage of the constitutional amendment on January 29, 2008. The “Save Our Homes” benefit is the difference between the assessed value and the market value of a homestead property due to the annual limit on increases in assessed value. Portability means that, from now on, you can transfer some or all of your home’s “Save Our Homes” benefit to your new home. You must apply to transfer your “Save Our Homes” benefit.

·       For 2008: Portability becomes available for homeowners who had a 2007 homestead exemption on their old home and established a new homestead by January 1,2008.

·       For 2009 and after: If you move into a new home after January 1, 2008 and by January 1, 2009, and had a previous homestead exemption in either 2007 or 2008, you must apply for your 2009 homestead exemption and the transfer of your “Save Our Homes” benefit by March 1, 2009. In future years, you will be able to transfer your “Save Our Homes” benefit to a new home if you had the homestead exemption on your old home in either of the two preceding years.

ADDITIONAL $25,000 HOMESTEAD EXEMPTION FOR PERSONS 65 AND OLDER:

Every person who is eligible for the homestead exemption described above is eligible for an additional homestead exemption up to $25,000 under the following circumstances: (1) the county or municipality adopts an ordinance that allows the additional homestead exemption which applies only to the taxes levied by the unit of government granting the exemption; (2) the taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed; (3) the annual household income of the taxpayer (defined as the adjusted gross income as defined in s.62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed  $24,214 (this income threshold is adjusted annually by the percentage change in the average cost-of-living index); and, (4) the taxpayer annually submits a sworn statement of household income to the Property Appraiser not later than March 1.   

$500 WIDOW'S EXEMPTION:

Any widow who is a permanent Florida resident may claim this exemption. If the widow remarries, she is no longer eligible. If the husband and wife were divorced before his death, the woman is not considered a widow. You may be asked to produce a death certificate when filing for the first time.

$500 WIDOWER'S EXEMPTION:

Any widower who is a permanent Florida resident may claim this exemption If the widower remarries he is no longer eligible. If the husband and wife were divorced before her death, the man is not considered a widower. You may be asked to produce a death certificate when filing for the first time.

$500 DISABILITY EXEMPTION:

Every Florida resident who is totally and permanently disabled qualifies for this exemption. If filing for the first time, please present at least one of the following as proof of your disability:

  1. If totally and permanently disabled, a certificate from two (2) professionally unrelated licensed Florida physicians or an up to date certificate from the United States Department of Veterans Affairs.

$5,000 DISABILITY VETERAN:

Any ex-service member disabled at least 10% in war or by service-connected misfortune is entitled to a $5,000 exemption.  If filing for the first time please present the following:

            1. If claiming at least 10% wartime or service-connected disability, a certificate from the United States Government.

 

$500 EXEMPTION FOR BLIND PERSONS:

Every Florida resident who is blind qualifies for this exemption. If claiming exemption based on blindness, a certificate from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs certifying the applicant to be blind is required. "Blind person" is defined as an individual having central vision acuity 20/200 or less in the better eye with correcting glasses, or a disqualifying field defect in which the peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.

SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION:

Any honorably discharged veteran with a service-connected total and permanent disability is entitled to exemption on real estate used and owned as a homestead less any portion thereof used for commercial purposes.

Persons entitled to this exemption must have been a permanent resident of this state as of January 1st of the year of assessment.

Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of the veteran's death. Consult your appraiser for details.

If filing for the first time, please bring proof of your service-connected disability, such as a certificate from the United States Government or United States Department of Veterans Affairs.

EXEMPTION FOR TOTALLY AND PERMANENTLY DISABLED PERSONS:

  1. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes by any quadriplegic shall be exempt from taxation.
  2. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(10), F.S., who must use a wheelchair for mobility or who is legally blind, shall be exempt from taxation.

Persons entitled to the exemption under number two (2) above, must be a permanent resident of the State of Florida as of January 1st of the year of assessment. Also, the prior year gross income of all persons residing in or upon the homestead shall not exceed the amount of income, set forth in Section 196.101(4), F.S., adjusted annually by the percentage change of the average cost of living index issued by the United States Department of Labor. Gross income shall include United States Department of Veterans Affairs benefits and any social security benefits paid to the person. A statement of gross income must accompany the application. If filing for the first time, please bring a certificate from two (2) licensed doctors of this state or a certificate (per s.196.091, F.S.) from the United States Department of Veterans Affairs.

 

REDUCTION IN ASSESSMENT FOR NEW CONSTRUCTION OR RE-CONSTRUCTION OF LIVING QUARTERS TO ACCOMMODATE “LIVE-IN PARENTS OR GRANDPARENTS:

 

Applies to construction that occurred after January 7th 2003, to an existing homestead property, where at least one parent or grandparent maintains their primary residence in such living quarters.

 

Parent or guardian must be at least 62 years of age.

 

The reduction will be the lesser of:

The increase in assessed value or

20% of the total assessed value of the property

 

March 1st is the deadline for filing for this reduction in assessment.  If you have missed the deadline you may file a petition ($15.00 filing fee) and submit it to our office along with a letter explaining the extraordinary circumstances for not filing by the deadline.

 

 

 

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