Most Property Tax Exemptions Are Not Automatic (2024)

Florida residential property can be eligible for many property tax exemptions or discounts, but few are automatic. Application for most property tax exemptions must be made with the County Property Appraiser. This column will explore exemptions available in Collier County.

Perhaps the best-known and most valuable property tax exemption is the homestead exemption. Homestead is one’s primary residence, not necessarily one’s exclusive residence. To obtain the homestead tax exemption, application must be made in person at one of the Property Appraiser’s offices. The applicant must not only swear or affirm that the property is homestead, but also provide proof that the home is the applicant’s legal residence. Proof includes: evidence of ownership (deed), social security numbers for all applicants and spouses, Collier County voter registration (if registered to vote), Florida driver’s license and Florida vehicle registration.

The applicant is not required to be a United States citizen. Non-U.S. citizens must provide a resident alien “green” card. If homestead property is held in trust, a copy of the trust instrument must be provided. The Property Appraiser reviews the trust to make sure the applicant is entitled to reside in the property. If the applicant or the applicant’s spouse had a property tax discount in another state, applicant must show that the other state’s exemption has been ended.

The homestead tax exemption exempts the first $25,000 of property value from all property taxes, and after skipping the next $25,000, exempts the assessed value between $50,000 and $75,000 from all property taxes except those for the school district. In addition, annual increase in homestead property assessed value is limited to the lesser of 3% or increase in the Consumer Price Index.

A widow or widower is entitled to an exemption from property taxes on an additional $5,000 of homestead assessed value.

A lot of non-homestead property owners complained about increases in their tax bills and what they claimed as an unfair burden caused by the homestead discount. Ultimately, an additional discount was implemented in Florida. Increase in assessed value of non-homestead property is now capped at 10% per year. The non-homestead discount is automatic and no application is required. It applies to residential and commercial property.

A first responder who is totally and permanently disabled as a result of an injury in the line of duty can obtain a complete exemption from property taxes on homestead property. A qualifying first responder is a law enforcement officer, correctional officer, firefighter, emergency medical technician or paramedic who was employed by a Florida Agency when he or she was disabled. The exemption carries over to the surviving spouse if the surviving spouse does not remarry. A surviving spouse of the first responder who died in the line of duty may also be granted a total exemption on homestead property.

Veterans who were honorably discharged with a disability of at least 10% from wartime service or misfortune may obtain an exemption of up to $5000 off of the assessed value of homestead property. If the service-related disability is total and permanent, the veteran may obtain a complete exemption from taxes on homestead property. A veteran confined to a wheelchair is similarly eligible. In certain circ*mstances, a surviving spouse may be entitled to continue the exemption. Active-duty military and veterans may be entitled to additional exemptions but should contact the Property Appraiser for details.

Age has some benefit. A person at least 65 years of age with household income of $36,614 or less may qualify for an additional $50,000 deduction from homestead assessed value. If the person has been living in the same property for at least 25 years and assessed value is less than $250,000, the owner may also qualify for an additional exemption equal to the assessed value of the property.

A Florida resident who is totally and permanently disabled may qualify for an additional $5000 disability exemption. Blind persons, meaning vision acuity of 20/200 or less in the individual’s best eye with correcting glasses, or a disqualifying field defect in which peripheral field has severely contracted, can obtain an additional $5000 exemption. A person who is a quadriplegic or a person who is permanently disabled, and a person who must use a wheelchair for mobility or who is legally blind, may obtain exemption from all property taxes if the income of all persons residing in the homestead does not exceed the amount issued by the US Department of Labor.

Non-profit entities can qualify for a complete or partial exemption from property taxes if the property is used exclusively or primarily for charitable, religious, educational, governmental, literary or scientific purposes by the organization. An application form must be filed with the Property Appraiser based upon the property use.

Property must qualify for a tax exemption on January 1 of the year for which an exemption is requested. Deadline to file application for an exemption is end of February of the year in which the exemption is requested but can be filed at any time for the following year. But for most of the exemption, failure to file means no exemption.