Exemption Requirements
The filing deadline for all exemptions is March 1st of the year for which they are being filed. Applications may be
submitted online at www.sjcpa.gov or in person at our office. If you were otherwise eligible but missed the March
1st deadline due to extenuating circumstances, F.S.196.011(8) allows you to request that the Property Appraiser
grant exemptions through the TRIM period.
Additionally, but not described on this page, are other exemptions based on how a property is used. Some of the
more common of these include charitable, religious, scientific, literary, educational, non-profit homes for the aged,
hospitals, nursing homes, affordable housing and historic exemptions. Each of these exemptions has its own set
of eligibility criteria and application filing requirements which are specifically described under Chapter 196 of the
Florida Statutes.
For questions or additional information regarding exemptions, please contact our office at (904) 827-5500 or
customerservice@sjcpa.gov. Please visit our website at www.sjcpa.gov to download required form(s).
The property appraiser has a duty to put a tax lien on your property if you received a homestead
exemption during the past 10 years that you were not entitled to. The
property appraiser will notify you and require you to pay the past taxes within 30 days. If this was not an error by the property appraiser, you may be charged a penalty of 50
percent of the unpaid taxes and 15% interest each year, see section 196.161(1), F.S. For special requirements for estates probated or administered outside Florida, see
Section 196.161(1)(a), F.S.
* Application and/or documentation must be filed annually
Any person who, on January 1, has the legal title or
beneficial title in equity to real property in Florida and who
in good faith makes the property his or her permanent
residence or the permanent residence of another or
others legally or naturally dependent upon him or her, is
entitled to an exemption up to the assessed valuation of
$25,000 on the residence and contiguous real property.
Every person who qualifies to receive homestead
exemption is entitled to receive up to an additional
$25,000 homestead exemption for assessed values
exceeding $50,000.
The year following application of homestead exemption,
the assessment on your home cannot increase by more
than the lesser of the change in the CPI or 3% each
year. Eligible homestead property owners can now
transfer their Save-Our-Homes benefit within three tax
roll years after relinquishing their previous homestead. If
the new homestead has a higher just value than the
previous one, the accumulated benefit can be
transferred; if the new homestead has a lower just value,
the amount of benefit transferred will be reduced. Benefit
may not exceed $500,000.
Benefit Details & Requirements
Application Requirements
Homestead
($25,000/$50,000)
F.S.196.031(1)(a) &
F.S.196.031(1)(b)
Additional $25,000
exemption does not
apply to school
millages.
Save our Homes &
Homestead
Portability
Amendment 10 &
F.S.193.155(8)
Applies to all taxes.
• DR-501
• DR-501T
To complete your DR-501 Application, you will need:
• Recorded Deed or Tax Bill in the applicant’s
name.
•
•
Florida Driver's License or Florida Identification
Card with the homestead address.
Social Security Number for each applicant. (If
you are married, Florida law requires both
spouses provide a social security number even
if both do not live at the homestead property
and only one is applying for exemption.)
• If you or your spouse own additional property,
proof of no exemption/residency tax benefit.
If applicable, you may be required to provide the
following additional documentation:
• Resident Alien Card OR proof that you are the
parent of a minor child born in the United
States who is a U.S. citizen and who lives on
the property.
• Mobile Home Registration(s) or Mobile Home
Title(s).
• Copy of Trust (if the property is held in a trust.)
***Rental of all or a portion of your property
may jeopardize your homestead exemption.
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Exemption Requirements
Applicants must be 65 years of age or older, be legally in
possession of and living on said property as their primary
residence as of January 1 of the year of application, and
must have a total household adjusted income less than
the amount set by the Florida Department of Revenue.
Applicants meeting the above criteria, who have owned
and maintained their permanent residency on the
homestead property for at least 25 years and have a just
value of less than $250,000 may be eligible for additional
benefits.
Blind/Other Permanent Disability ($5,000) F.S. 196.202
Totally & Permanently Disabled Persons (Totally
Exempt) - must have a total household income less than
the amount set by the Florida Department of Revenue.
F.S. 196.101
**DR-501A must be submitted annually to maintain exemption
• DR-501SC
• DR-4506T
• Federal Income Tax Returns/Social Security
1099's
• Income statements for all household members
• Affidavit for Additional Seniors who maintain Long-
Term Residency must be completed in our office
Benefit Details & Requirements
Application Requirements
Seniors & Low-
Income Seniors
who maintain
Long-Term
Residency
F.S.196.075(2)(a) &
F.S.196.075(2)(b)
Applies only to the
taxing authorities that
have passed this
exemption; Long-term
Residency Exemption
applies to county
millages only.
Civilian
Disability
• DR-501
• **DR-501A (if paraplegic, hemiplegic or other totally
and permanently disabled person who must use a
wheelchair for mobility or who is legally blind)
And one of the following:
• (2) DR-416 or DR-416B (for Blind Exemption) forms
• Certificate from Veteran's Administration
Veteran
Disability
Disabled Veterans ($5,000) - service-connected
disability of 10% or more; un-remarried surviving
spouse may be eligible. F.S.196.24
Totally & Permanently Disabled Veterans (Totally
Exempt) - veterans who have been honorably discharged
with a service-connected total & permanent disability; un-
remarried surviving spouse may be eligible. F.S. 196.081
Seniors Combat-Related Disabled Veterans - veteran
aged 65 or older as of January 1; honorably discharged;
combat-related disability; exemption percentage equal
to the percentage of the veteran's disability rating; un-
remarried surviving spouse may be eligible. F.S.196.082
Surviving Spouses of Veterans who died while on
Active Duty (Totally Exempt) - un-remarried
spouse F.S.196.081
• DR-501 or proof of FL residency
• Letter from Veteran's Administration
• DR-501
• Letter from Veteran's Administration
• DR-501
• Proof of age
• Rating Decision from Veteran's Administration
• DD-214
• Documentation of Combat-Related Disability
• Proof of Honorable Discharge
• DR-501DV
• DR-501
• Letter from Veteran's Administration which attests
to the veteran's death while on active duty
• DR-501 or proof of Florida residency
And one of the following:
• Certificate from the Div. of Blind Services
• Certificate from Veteran's Administration
• Certificate from Social Security Administration
• DR-416 or DR-416B (for Blind Exemption)
Quadriplegic (Totally Exempt) F.S. 196.101
• DR-501
• (2) DR-416 forms
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Exemption Requirements
• DR-501
• DR-501M
• Proof of qualifying deployment, which must
include dates of deployment
Benefit Details & Requirements
Application Requirements
Deployed
Servicemembers
F.S.196.173
Servicemembers deployed during the preceding
calendar year on active duty outside of the continental
U.S., Alaska, or Hawaii in support of a qualified military
operation may be eligible to receive an additional
exemption based on the number of days deployed.
• Employer certificate of disability
• Documentation of total & permanent disability
from Social Security Administration and/or DOR
form
Totally &
Permanently
Disabled First
Responders (Totally
Exempt)
F.S.196.102
First responders in the state of Florida, or a political
subdivision of Florida, who is totally and permanently
disabled as a result of injury sustained in the line of
duty may be exempt from taxation.
• Letter from the state, appropriate political
subdivision of the state, other authority, or
special district, which legally recognizes and
verifies that the first responder died in the line of
duty while employed as a first responder.
Surviving Spouses
of First
Responders
(Totally Exempt)
F.S.196.081
Un-remarried surviving spouses of first responders who
have died while in the line of duty may be exempt from
taxation; surviving spouse and first responder must have
been permanent residents of the state of Florida on
January 1st of the year the first responder died.
• DR-501 or proof of Florida residency
• Deceased spouse's death certificate
Widow/
Widowers
($5,000)
F.S.196.202
Un-remarried widow or widower
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