This presentation describes Florida Property Tax Exemptions.

1. EVERYTHING YOU EVER
WANTED TO KNOW ABOUT
PROPERTY TAX EXEMPTIONS
Presented by Tim Wilmath, Tim Bean
and Lisa Cooper

2. FLORIDA PROPERTY OWNERS HAVE MANY EXEMPTIONS AVAILABLE
Military Exemptions
$5,000 Veteran disability
100% Exemption for Totally Disabled Veteran
Pro-rated Veteran Exemption
(Senior) Combat Veteran Exemption
Deployed Military exemption
Special Exemptions
Historical Exemption
Religious/Charitable Exemption
Wholly Exempt
Government Exemption
Child Care/Gold Seal Day Care
Charter Schools
Charitable Homes for the Aged
Continuing Care Retirement Facility (CCRC) Exemption
Low Income Housing Exemption
Conservation Easement
Renewable Energy Source Device Exemption
General Exemptions
$50,000 Homestead Exemption
Portability
Granny Flat
Senior Homestead Exemption
Long Term Residency Senior Homestead Exemption
$500 Exemption for Widow/Widower
$500 Exemption for Blind Persons
$500 Exemption for Personal Disability
100% Exemption for Quadriplegic
100% Exemption for Totally and Permanently Disabled
Disabled Law Enforcement & First Responders

3. GOOD NEWS!
YOU DON’T NEED TO TAKE NOTES DURING
THIS PRESENTATION. WE HAVE CREATED
AN EXEMPTION SUMMARY THAT WILL TELL
YOU EVERYTHING YOU NEED TO KNOW
ABOUT EACH EXEMPTION.
J:COMMONAPPRAISAL TRAINING
POWERPOINT PRESENTATIONS
OR
PA-NET UNDER EXEMPTIONS DEPARTMENT

4. THE EXEMPTION SUMMARY WILL
GIVE YOU AN OVERVIEW,
REQUIREMENTS, AND LINKS TO
STATUTES. THE GUIDE CAN BE
FOUND ON PANET UNDER
EXEMPTIONS DEPARTMENT.

5. $50,000
HOMESTEAD
EXEMPTION
• The homestead exemption is a property tax exemption of
up to $50,000 on homestead property.
• The first $25,000 applies to all property taxes. The second
$25,000 applies to the assessed value between $50,000
and $75,000 and only to non-school district taxes.
• To qualify for homestead, the taxpayer must own the
property and make it his or her permanent residence or the
permanent residence of his or her dependent as of January
1st of the tax year.
• After the first year a home receives a homestead
exemption, the property appraiser assesses it at market
value. After that, the assessment cannot increase more than
3 percent or the percent change in the Consumer Price Index
(CPI), whichever is less (1.4% for 2021). This is called the
“Save Our Homes” (SOH) assessment limitation or often
called “the CAP”.

6. PORTABILITY
• Not an exemption, but related to the homestead
exemption.
• Allows Florida homesteaders to transfer their CAP or
portion of the CAP to a new homestead.
• If the new homestead has a higher just value (upsize) than
the old homestead, the homeowner may port up to
$500,000 of capped value to their new homestead.
• If the new homestead has a lower just value (downsize)
than the old homestead, the homeowner may take a
percentage of their cap savings to their new homestead.
• The maximum amount that can be transferred is 500,000.
• The property owner must establish a new homestead
within 3 tax years after abandoning their previous
homestead (you can go two years without homestead).

7. REDUCTION IN ASSESSMENT FOR
LIVING QUARTERS OF PARENTS OR
GRANDPARENTS (GRANNY FLAT)
• A reduction in the assessed value of homestead property
for homeowners who build an addition to their home or
reconstruct part of their home to care for parents or
grandparents who are 62 years of age or older.
• The reduction in assessed value is equal to the just value of
the addition or renovation or 20% of the total property
value, whichever is less. That amount may be the same or
less than the actual cost to construct or renovate the
improvements.
• The occupant of the granny flat cannot be the owner and
must be a parent or grandparent of the property owner,
age 62 or older as of January 1 of the year in which the
reduction is requested.
• The property owner must have a Homestead Exemption on
the property before any construction begins.

8. SENIOR
HOMESTEAD
EXEMPTION
• Up to $25,000 exemption.
• Must be 65 years of age.
• Combined household adjusted gross income from prior
year cannot exceed income limitation set annually by
Department of Revenue ($31,100 for 2021). Income must
be renewed annually.
• The Senior Exemption is jurisdiction specific:
Unincorporated PBC - $25,000
Boynton Beach - $25,000
Haverhill - $50,000
Lake Worth - $25,000
Lantana - $25,000
Loxahatchee Groves - $50,000
Palm Beach Gardens - $25,000
Palm Springs - $25,000
Royal Palm Beach - $5,000
Wellington - $50,000
Jupiter - $25,000

9. LONG-TERM RESIDENCY
SENIOR HOMESTEAD
EXEMPTION
• Must qualify for homestead and Senior Exemption
• Must have maintained residency for 25 years
• Just Value must be less than $250,000
• The Long-Term Residency Senior
Exemption is jurisdiction specific. To
date, neither the county or any city in
Palm Beach County has adopted this
exemption.

10. $500 WID0W/WIDOWER
EXEMPTION
• $500 exemption (that’s not the tax break –
that’s the value reduction)
• The $500 exemption results in about $10.00
in tax savings.
• If individual re-marries, then they are no
longer eligible for this exemption.
• If the individual was divorced prior to death,
they would not be eligible for this exemption.
• Must be the Homestead property of the
applicant.
• The Florida legislature has considered
increasing the $500 amount, but has not done
so yet.

11. $500 BLIND
EXEMPTION
• $500 exemption (that’s not the tax break – that’s the
value reduction)
• The $500 exemption results in about $10.00 in tax
savings.
• Requires Certificate or letter from Division of Blind
Services or an Optometrist's Certification.
• Must be the Homestead property of the applicant
• Note: If blind person has income below the Total &
Permanent income limits and gets two doctor letters
certifying total blindness, they can qualify for the
100% Total and Permanent exemption
• The Florida legislature has considered increasing the
$500 amount, but has not done so yet.

12. $500 PERSONAL
DISABILITY
EXEMPTION
• $500 exemption (that’s not the tax break – that’s the value
reduction)
• The $500 exemption results in about $10.00 in tax savings.
• Completed Physician Certification - (DR-416) or Social
Security Administration Letter stating Disability for the
applicant
• Must be the Homestead property of the applicant
• Although there are other disability exemptions, this one is for
disabled people who are not paraplegic, hemiplegic,
legally blind or have other disabilities that require a
wheelchair for mobility
• There is no income limitation for this exemption.
• The Florida legislature has considered increasing the $500
amount, but has not done so yet.

13. 100% EXEMPTION FOR
QUADRIPLEGIC
• 100% exemption from Ad-Valorem
property taxes
• Does not apply to non-ad valorem
assessments.
• Must be Homestead property owned by a
quadriplegic.
• Requires Physician Certification - (DR-416)
from 2 Florida physicians
• No income limitations for quadriplegic.
• Requires a homestead exemption

14. 100% EXEMPTION FOR
TOTAL AND PERMANENTLY
DISABLED
• 100% exemption from Ad-Valorem property taxes
• Does not apply to non-ad valorem assessments.
• Paraplegic, hemiplegic, legally blind, or other totally
and permanently disabled person who must use a
wheelchair for mobility qualify
• Total household gross income from the prior year
cannot exceed income limitation set by Department
of Revenue, adjusted annually ($30,317 for 2021).
Must be renewed annually.
• Total household gross income includes VA and Social
Security benefits
• Requires two separate Florida Physician’s Certification
of Total & Permanent disability forms (DR416) which
must be completed by their doctors.
• Completed Statement of Gross Income (DR-501A)
(unless doctor certifies quadriplegia).

15. DISABLED LAW ENFORCEMENT
& FIRST RESPONDER
EXEMPTION
• 100% exemption from property taxes
• First responders, law enforcement officers, correctional
officers, firefighters, emergency medical technicians,
and paramedics potentially qualify.
• Must have been employed by a Florida Agency when
he or she was injured.
• Must have been disabled “In the line of duty”.
• Must be deemed disabled to a degree of Total and
Permanent and unemployable.
• Must provide disability documentation and a certificate
from the organization that employed the applicant at
the time the injury or injuries occurred.
• The exemption carries over to the benefit of the
surviving spouse who does not remarry.

16. MILITARY RELATED EXEMPTIONS

17. $5,000 VETERAN DISABILITY
OR SURVIVING SPOUSE OF
VETERAN
• $5,000 exemption from assessed value
• Applicant must qualify for homestead first
• Any honorably discharged ex-service
member, who is a permanent resident of the
State of Florida, who has been disabled to a
degree of 10% or more in war or by a
service-connected misfortune.
• To qualify applicant must obtain an E-benefits
letter from the U.S. Department of Veterans
Affairs
• If the Veteran is 100% disabled, there is a
much greater exemption available. See
100% Exemption for Totally and Permanently
Disabled Veteran on next slide.

18. 100% EXEMPTION FOR TOTALLY
AND PERMANENTLY DISABLED
VETERAN (AND SURVIVING
SPOUSES)
• 100% exemption from Ad-Valorem property taxes
• Applicant must qualify for homestead first
• Any ex-service member, who is a permanent resident
of the State of Florida, who is considered “Total and
Permanently disabled due to service connected
disabilities” qualifies for this exemption
• The un-remarried surviving spouse of such a disabled
ex-service member also qualifies.
• If the surviving spouse sells the property, an exemption
not to exceed the amount granted from the most recent
ad valorem tax roll may be transferred to his or her
new residence as long as it is used as his or her
primary residence and he or she does not remarry
• To qualify applicant must obtain Proof of service-
connected disability, such as a letter from the U.S.
Government or U.S. Department of Veterans Affairs.

19. PRO-RATED VETERAN
EXEMPTION
• Provides a tax refund for a veteran (or
surviving spouse) who was honorably
discharged with a service-connected total and
permanent disability and who purchases a
new homestead.
• The refund only applies for the year of
purchase and essentially zero’s out the taxes
for the months of that year the qualifying
veteran owned the property.
• For example: a qualifying veteran purchases
a property in June. They would be entitled to
a refund for the 6 months of that year they
own the property.
• In the year following purchase, the 100%
Total and Permanent Exemption would then be
applied.

20. (SENIOR)
COMBAT DISABILITY
VETERAN EXEMPTION
• The percentage discount on property taxes is
equal to the percentage of the veteran’s
permanent service connected disability as
determined by the United States Department of
Veterans Affairs
• Must be 65 years of age or older
• Must be honorably discharged
• Disability must be combat related
• Must be homestead of applicant
• To qualify applicant must obtain Official letter
from U.S. Dept. of Veterans Affairs which states
the percentage of disability and identifies
disability as combat-related.
• Surviving spouse can “carry” the exemption to a
different home.

21. DEPLOYED MILITARY
EXEMPTION
• Percentage discount on property taxes equal
to the number of days deployed during the
preceding year (converted to a percentage)
for specific military operations
• Must be homestead of applicant
• To qualify - service member must have been
deployed during the preceding year in
support of a legislature designated operation
• The designated operations that qualify for
the exemption are listed in F.S. 196.173.
• No disability required
• Only “boots on ground” days count. Not
travel to and from deployed destination.

22. HISTORICAL EXEMPTION
• Tax exemption on certain improvements made to
historical properties.
• The exemption amount is based on “before and after”
value of historical improvements that have been
renovated.
• To qualify – property owner must apply directly to the
appropriate historical preservation board. Once
approved by the board, the city council or BOCC adopts
an ordinance authorizes the exemption.
• Once the ordinance is adopted, the city contacts the PA
and we conduct inspections and determine the exemption
amount.
• The exemption extends for a period of 10 years
• The Historical Exemption is jurisdiction specific:
Palm Beach County West Palm Beach
Palm Beach Delray Beach
Jupiter Lake Park

23. RELIGIOUS/CHARITABLE
SCIENTIFIC/LITERARY
EXEMPTIONS • 100% Exemption for portions of the property used for
religious or charitable purposes.
• Applicant must meet non-profit requirements. 501C3
status required for Charitable, scientific and literary.
• Property used for profit-making purposes shall be
subject to ad valorem taxation. That does not prevent
a church from holding “Bingo night” or other “incidental”
events where they generate income.
• Typical charitable recipients include Goodwill, Salvation
Army, animal rescue, children services, domestic violence
homes, arts, civic clubs, crisis centers, community centers,
food banks, group homes, rehabs, shelters and youth
services

24. GOVERNMENT EXEMPTIONS • 100% Exemption for government owned property
used for government purposes.
• Federal, County and State-owned property is
“immune” from taxation, meaning they can use the
property any way they want.
• City and Authority owned property (port, airport)
must be used for government purposes to be exempt.
• Leased city or authority owned property is only
exempt if leased to organizations that use the
property for religious, literary, scientific, or charitable
purposes.
• Leased city of authority owned property leased to
for-profit organizations is taxed (usually to the
tenant).

25. EDUCATIONAL EXEMPTION • 100% Exemption for portions of the property used
exclusively for educational purposes.
• Applicant must meet non-profit requirements.
• Must provide proof of Membership or application
to Florida Council of Independent Schools, Southern
Association of Colleges and Schools or proof of
certification by the State of Florida Department of
Education.
• If the school is not in use as of the date of filing,
applicant needs to attach proof that affirmative
steps have been taken to prepare the property for
educational use, such as permitting, architectural
plans, land clearing, construction, etc.
• Colleges and Universities must provide catalogue
listing curriculum and/or course offerings.

26. CHILD CARE/GOLD SEAL
EXEMPTION
• 100% Exemption from property taxes for portions
of the property used for pre-school purposes.
• Pre-school needs to achieve a Gold Seal Quality
status pursuant to F.S. 402.281.
• Ownership of the school and real estate must be
the same.
• Also applies to Tangible Personal Property.
• Application requires a copy of the fictitious name
document, if applicable.

27. CHARTER SCHOOL
EXEMPTION
• 100% Exemption for any facility, or portion thereof,
used to house a charter school whose charter has been
approved by the sponsor and the governing board
pursuant to F.S. 1002.33(7).
• Unique to all property tax exemptions – the exemption
can be obtained if a tenant in the property qualifies
for the Charter School Exemption.
• If leased - the charter school tenant shall receive the
full benefit derived from the exemption through either
an annual or monthly credit to the charter school’s
lease payments.
• If leasing, they need to provide a copy of the
affidavit with the landlord.
• Copy of page stating they are a charter school is
necessary, including signature page.

28. HOMES FOR THE AGED- NOT
FOR PROFIT EXEMPTIONS
• 501C3/Non-Profit status required from facility.
Three ways to get the exemption.
1. The entire facility can be deemed exempt if it is a stand-
alone non-profit ALF or nursing home. It’s also 100%
exempt if is financed by a mortgage loan from the
Department of Housing and Urban Development (HUD)
2. Individual units can receive a $25,000 homestead
exemption if the occupant makes it their personal
residence.
3. Individual units can be 100% exempt if the occupant
makes it their personal residence and meets income
requirements
• Qualifying facilities provide an annual update about
occupants and their income status.
• At least 75% of occupants must be 62 years old or older
for the facility to qualify.

29. CCRC EXEMPTION
• Up to $25,000 exemption for each qualifying unit.
• Each qualifying apartment in a continuing care
facility, that is occupied on January 1 of the year in
which exemption is sought, by a person holding a
continuing care contract and makes the apartment
their permanent home.
• Each facility applying for an exemption must file an
affidavit from each person who occupies an
apartment for which an exemption is claimed
stating that the person resides therein and in good
faith makes that apartment his or her permanent
residence.
• The facility reports to our office each year
indicating which residents seek the exemption.

30. LOW INCOME HOUSING
EXEMPTION - NON PROFIT
• 100% exemption for those portions of the
property that qualify.
• Property serving eligible low income persons
meeting income limits specified for property
owned entirely by a non-profit entity and
qualified as a 501(c)(3).

31. LOW INCOME HOUSING
EXEMPTION- FOR PROFIT
• 100% exemption for those portions of the property
that qualify.
• To qualify – a property must be a multifamily
project used for a charitable purpose that provides
housing to people meeting the extremely low
income, very low income, or low income limits.
• The property must have a Land Use Restriction
Agreement (LURA) in place.
• Must have 71 or more units used for Affordable
Housing.
• The owner cannot even apply until the 15th year of
the recorded LURA agreement on those portions of
the affordable housing property

32. CONSERVATION EASEMENT
EXEMPTION
• There are two types of conservation land programs
related to property tax in Florida. Both require the
property owner to dedicate an easement to a
government agency and submit an application to
our office.
• Property owners who give up their development
rights and dedicate their land to conservation use
for at least 10 years, have their property assessed
based on actual use instead of highest and best
use.
• Property owners who give up their development
rights and dedicate their land to conservation use
for perpetuity (basically forever) receive a 100%
exemption from property tax.
• 100% exemption requires a minimum of 40 acres
•

33. TANGIBLE PERSONAL
PROPERTY EXEMPTION
• Provides a $25,000 exemption for accounts where
the personal property return was timely filed.
• For properties that are assessed less than $25,000
(the amount of the exemption), taxpayer does not
have to file an annual personal property return.
• There is no application required for the exemption.
It is applied to accounts that have timely filed a
return or who have filing requirements waived due
to being assessed less than $25,000.
• For accounts with multiple sites for the same
business (such as a billboard company) there is only
one $25,000 exemption and it is pro-rated among
all the various asset locations.

34. RENEWABLE ENERGY
EXEMPTION
• In 2008, the Florida Legislature passed a law that
would provide an exemption Provides a $25,000
exemption for wind-damage resistance
improvements or renewable energy devices.
• The exemption does not apply until implemented by
general law, which requires implementing
language. Presently there has been no
implementing language passed and until that time,
the property appraiser’s office cannot implement
this exemption.

35. QUESTIONS?
REMINDER: THIS PRESENTATION AND THE
EXEMPTION SUMMARY ARE LOCATED IN:
J:COMMONAPPRAISAL TRAINING
POWERPOINT PRESENTATIONS