understanding homestead exemption & other benefits

Important Dates to Remember

January 1

: Florida date of assessment.

Applicants for tax benefits must qualify by

this date.

March 1

: Filing Deadline for

exemptions.

August: Proposed Tax Notice (TRIM)

mailed.

September: Deadline for filing Petition

to Value Adjustment Board.

November 1

: Tax bills mailed by Tax

Collector.

NEW PORT RICHEY

West Pasco Government Center

8731 Citizens Drive, Suite 130

New Port Richey, FL 34654-5572

(727) 847-8151 Main No.

(727) 847-8013 Fax

Hours: M – F / 8:30 – 5:00

DADE CITY

East Pasco Government Center

14236 6

Street, Suite 101

Dade City, FL 33523-3408

(352) 521-4433 Main No.

(352) 521-4411 Fax

Hours: M –

F / 8:30 – 5:00

LAND O' LAKES

Central Pasco Professional Center

4111 Land O' Lakes Blvd., Suite 106

Land O' Lakes, FL 34639-4402

(813)

929-2780 Main No.

(813) 929-2784 Fax

Hours: M – F / 8:30 – 5:00

www.pascopa.com

UNDERSTANDING

HOMESTEAD EXEMPTION &

OTHER BENEFITS

Dear Property Owner,

As your elected Property Appraiser, it's

important to me that you are aware of each of the

valuable exemptions you may be eligible to

receive.

This brochure provides a general overview of

Homestead and other exemptions, as well as

some of the qualifying requirements.

Applications can be completed online at

www.pascopa.com or by visiting one of

our three offices located conveniently

throughout Pasco County.

My team is committed to fairness, accuracy and

an exceptional customer service experience.

Please don't hesitate to reach out with any

questions you may have.

Sincerely,

Mike Wells, Pasco County Property Appraiser

Inside understanding:

 Homestead Exemption

 Widows and Widowers

 Disabled Persons

 Veterans and First Responders with Service

Connected Disabilities

 Deployed Service Members

 Homesteaders providing accommodations to

their Parent or Grandparent

 The 10 percent Cap on assessment increases for

all non-homestead properties

HOW TO APPLY

In order to benefit from Homestead and other exemptions,

an initial application must be filed with the Property

Appraiser’s Office once ownership and residency are

established by the applicant(s).

OUR OFFICE ACCEPTS APPLICATIONS

YEAR-ROUND AS FOLLOWS:

Online Homestead Exemption filing is available

from our website homepage www.pascopa.com for your

convenience.

The online version supports only Homestead Exemption

filings at this time. Exemptions in addition to Homestead

that require supporting documentation can be filed by

visiting our office, or in some circumstances by mail.

Applicants for all property tax benefits must meet the

required criteria by January 1

of the year for which

the exemption is sought in order to be considered eligible.

The State of Florida allows this office to

accept applications up to the close of business on

March 1

(excluding weekends and holidays) to be

considered as filing on time for the current year.

HOMESTEAD EXEMPTION

Homestead Exemption consists of three components:

 The first $25,000 reduction applies to all taxes

 An additional reduction up to $25,000 for assessed

values between $50k and $75k, only non-school taxes

 The “Save Our Homes” Cap

ELIGIBILITY

Every Florida resident who has legal or beneficial title in

equity to real property in the State of Florida, who resides

on said real property and in good faith makes the same his

or her permanent residence to the exclusion of all other

places on or before January 1st of the year application is

made, shall be entitled to the exemptions described herein.

Commercial usage of property is not subject to this

exemption. FS 196.031

DOCUMENTS REQUIRED TO QUALIFY

As applicable, the information / documents listed below are

needed at the time of application.

If married, the following is required for you and your

spouse:

 Recorded deed or tax bill for the real property to be

homesteaded.

 Florida driver’s license or FL identification card.

 Florida vehicle registration.

 Social security number.

 Pasco County Voter Information Card.

 If not a U.S. citizen, a permanent visa and a

declaration of domicile. A declaration of domicile

form may be filed at the Clerk of the Circuit Court.

 Mobile home registration or title, if your mobile home

needs to be declared as real property.

PLEASE NOTE: Not more than one residency-required

exemption shall be allowed any individual or family

unit, in Florida or elsewhere. A “Family Unit” means a

couple who are legally married as recognized by the

State of Florida.

INITIAL $25,000 REDUCTION

 FS 196.031(1)(b) reduces the Taxable Value on real

property by up to the 1st $25,000 in overall Assessed

Value.

 This applies to all Ad Valorem property tax levies.

ADDITIONAL $25,000 REDUCTION

 Applies only to that portion of the overall assessed

value greater than $50,000.

 This does not exempt value subject to school tax

levies.

SAVE OUR HOMES (SOH)

SOH limits annual “Assessed Value” increases in real

estate qualifying for and receiving homestead exemption.

Once you have applied for Homestead Exemption no

further action is required on your part.

FS 193.155(1) provides that property receiving the

homestead exemption shall be assessed at just value the

first year in which the property receives the exemption. In

the years following, the property will be reassessed

annually with any change resulting from the reassessments

to not exceed the lower of either:

a) three percent of the assessed value of the property for the

prior year; or,

b) the percentage change in the Consumer Price Index.

Please note all changes, additions or improvements to

homestead property shall be assessed at just value as of

January 1, after the changes, additions or improvements are

substantially completed.

SAVE OUR HOMES PORTABILITY:

 Per FS 193.155, this provision allows homestead

property owners to transfer the benefits recognized

under “Save Our Homes” to another property.

 The property owner seeking this benefit is required to

complete an “Application for Ad Valorem Tax

Exemption” and the supplemental “Transfer of

Homestead Assessment Difference” application (Form

DR-501T).

 The Homestead must be transferred within either of

the proceeding three years.

 The amount that can be transferred is limited to

$500,000.

$500 WIDOW’S AND WIDOWER’S

EXEMPTION

Any widow or widower who is a permanent Florida

resident may claim this exemption. A death certificate

must be presented at time of application. If the widow or

widower remarries, he or she is no longer eligible. (If a

married couple were divorced prior to death of the ex-

spouse, he or she shall not be considered a widow or

widower). FS 196.202

$500 DISABILITY EXEMPTION /

$500 EXEMPTION FOR BLIND PERSONS

Every Florida resident who is totally and permanently

disabled or who is blind may qualify for these exemptions

(FS 196.202). If filing for the first time, please present at

least one of the following as proof of your disability:

 If totally and permanently disabled, a certificate from

one licensed Florida physician (form DR-416) or the

United States Department of Veterans Affairs, or from

the Social Security Administration to reflect the total

and permanent disability.

 If claiming an exemption based on blindness, a

certificate from one licensed Florida physician,

Optometrist (form DR-416B), or the United States

Department of Veterans Affairs, certifying the

applicant to be blind, or a certificate from Division of

Blind Services.

(**See Important Note)

$5,000 SERVICE-CONNECTED

DISABILITY EXEMPTION

FS 196.24: Any ex-service member who is a permanent

resident of Florida who was honorably discharged and is

disabled by at least 10% in war or by service-connected

misfortune is entitled to a $5,000 exemption. If filing for

the first time, please provide the following as proof of your

disability:

 A certificate from the United States Government, or a

certificate (form #27-125) from the United States

Department of Veterans Affairs, or its predecessor.

An unremarried surviving spouse who had been married to

the disabled ex-service member at the time of death is also

entitled to this exemption. Please provide the following

at the time of application:

 A certificate from the United States Government or a

certificate (form #27-125) from the United States

Department of Veterans Affairs, or its predecessor, a

marriage certificate, and a death certificate.

TOTALLY AND PERMANENTLY

DISABLED PERSONS

An exemption is available for those Florida residents who

meet the requirements for homestead exemption and who

are totally and permanently disabled, which exempts them

from all ad valorem taxation of qualifying real property.

 For ex-military personnel, a letter is required from

the Veterans Administration (form #27-333) or other

military branch or from the U.S. Government stating

that you are an honorably discharged veteran having a

total and permanent service-connected disability.

Under certain circumstances, this exemption may be

extended to an unremarried surviving spouse. FS

196.081

 For quadriplegics, a letter from the Veterans

Administration or a certificate from two unrelated

licensed Florida physicians must be presented. (**See

Important Note) FS 196.101(1)

 For paraplegics, hemiplegics and other totally and

permanently disabled persons who require the use

of a wheelchair for mobility or who are legally

blind. A Veterans Administration letter (FS 196.091)

or a certificate from two unrelated licensed Florida

physicians and a statement of gross income of all

persons residing on the homestead property (FS

196.101). The gross income limitation is adjusted

annually by the Consumer Price Index (C.P.I.). Please

call our office for current limitation amounts.

(**See Important Note)

PROPERTY TAX EXEMPTION FOR

SURVIVING SPOUSE OF A MILITARY

VETERAN OR FIRST RESPONDER

FS 196.081(6): Effective January 1, 2013, exemption from

taxation for homestead property of the surviving spouse of

a veteran who died from service-connected causes while on

active duty or a first responder who died in the line of duty

while serving in Florida. ‘First responder’ is defined as

a law enforcement officer, correctional officer, firefighter,

emergency medical technician or a paramedic.

PERCENT DISCOUNT FOR COMBAT

RELATED DISABLED VETERANS

FS 196.082: Any ex-service member who is 65 or older

as of January 1, was honorably discharged and the disability

is considered combat related, shall qualify to

receive a percent discount from the amount of the ad

valorem tax on homestead property. The discount

shall be in a percentage equal to the percentage of

the veteran’s permanent, service-connected disability.

Please provide the following:

 Under certain circumstances, this exemption may be

extended to an un-remarried surviving spouse.

 A certificate from the United States Department of

Veterans Affairs reflecting the percentage of the

veteran’s service-connected disability.

 Evidence identifying the disability or portion of

disability as combat related (EX: receipt of combat

service medals, VA rating decision letter).

 Proof of the veteran’s honorable discharge.

(Example:DD214 Form).

EXEMPTION FOR DEPLOYED

SERVICE MEMBERS

FS 196.173: Effective January 1, 2011, an additional ad

valorem tax exemption will be available to those service

members who meet the requirements for homestead

exemption and who were deployed outside of the

continental United States. The following requirements must

be met:

 Any applicant who was a member of the United States

military or military reserves, the United States Coast

Guard or its reserves, or the Florida National Guard,

who was deployed during the preceding calendar year

on active duty outside the continental United States,

Alaska, or Hawaii in support of a designated operation

shall be eligible

 The service member must submit deployment orders

or other proof of the qualifying deployments which

includes the dates of that deployment with the

application (form DR-501M)

The percentage shall be calculated as the number of days

the service member was deployed during the previous

calendar year divided by the number of days in that year

multiplied by 100.

If the service member is unable to file, the application may

be filed by the service member’s spouse, person holding

power of attorney or a personal representative of the

service member’s estate.

PARENT/GRANDPARENT REDUCTION

For qualifying homeowners, under Florida Statute 193.703,

the value of certain new construction or substantial reconstruction

for the purpose of providing living quarters for parents or

grandparents shall be excluded from the value of the property

with an existing homestead exemption for purposes of ad

valorem taxation.

10 % CAP ON ASSESSMENT INCREASES

FOR ALL NON-HOMESTEAD

PROPERTIES:

 The limitation applies to all non-school tax levies.



Improvements will be assessed at market value.

 Improvements that exceed a 25 percent increase in

value will require the entire property to be assessed at

full market value.

 Applies to “non-homestead residential property” that

contains nine or fewer dwelling units, including

vacant property zoned and platted for residential use,

and that does not receive the exemption under F.S.

196.031.

IMPORTANT NOTE

** For your convenience, Physician form (DR-

416) and Optometrist form (DR-416B) are

available on our website www.pascopa.com or

you may request forms by mail.

You may claim only one residency-required exemption,

regardless of the number of properties owned in any other

county, state or country.

Section 196.031 (5), Florida Statutes, states that “A person

who is receiving or claiming the benefit of an ad valorem

tax exemption or a tax credit in another state where

permanent residency is required as a basis for the granting

of that ad valorem tax exemption or tax credit is not

entitled to the homestead exemption provided by this

section.”

Section 196.131 (2), Florida Statutes, 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.