Filing for Homestead and Other Exemptions

All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify. The Florida Constitution provides this tax-saving exemption on the first and third $25,000 of the assessed value of an owner/occupied residence. While a complicated formula is used to explain this -- as the additional $25,000 only applies to some of the taxing authorities -- the bottom line is that the basic homestead exemption is worth approximately $800 in annual tax savings for all homes with a value of $75,000 or higher.

You are entitled to a Homestead Exemption if, as of January 1st, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you. By law, January 1 of each year is the date on which permanent residence is determined.

You can now file for Homestead ONLINE by clicking the large yellow button in the navigation menu on the left side of this page ... or you can file by visiting either of our offices or any of our community outreach events held throughout the county.

The timely filing period for Homestead Exemption for 2008 is: March 2, 2007 through March 1, 2008. There is no cost to file for Homestead if you file by the March 3 deadline.

What You Need When Filing for Homestead

When filing an application you must bring the following items listed below. To claim 100% coverage, all owners occupying the property as Tenants in Common (i.e., proportional share co-owners) must file in person on jointly held property. In the case of a husband/wife ("Tenants by the Entirety") or Joint Tenants with Right of Survivorship ("JTRS"), any one owner may qualify for 100% coverage -- although it is always highly advisable to have all eligible owner-occupants to file. If you are married and the Deed has different last names for a husband and wife, a marriage certificate must be presented if the deed does not indicate the two co-owners are "husband and wife."

1. Proof of Ownership: Recorded Warranty Deed, Co-op Propriety Lease, Notice of Proposed Taxes or Tax Receipt, if in your name(s). If the PROPERTY IS HELD IN A TRUST, WE NEED EITHER A NOTARIZED CERTIFICATE OF TRUST OR A COMPLETE COPY OF THE TRUST AGREEMENT. Note: Most taxpayers prefer to use the simple Certificate of Trust form, instead of submitting the entire trust for our review, as it better protects the privacy of your estate planning and other financial matters.
   
2. Proof of Permanent Florida Residence -- preferably dated prior to January 1 of the tax year for which you are filing -- is established in the form of:
   1. FOR ALL APPLICANTS: Florida's Driver's License (or -- for non-drivers only -- a Florida I.D. Card) is REQUIRED. Note: "Valid Only in Florida" driver license is not acceptable; PLUS either one of the following:
      1. Florida Voter's Registration; or
      2. Recorded Declaration of Domicile.
   2. FOR NON-US CITIZENS, you must have the items listed above AND proof of permanent residency, asylum/parolee status (or other "PRUCOL" status).

3. If you or your married spouse have a Homestead Exemption in any other county, state or country (or an equivalent permanent residency-based exemption or tax credit, such as New York's "S.T.A.R." exemption) on another property you also currently own, you will not be eligible for a homestead until after you surrender the exemption in that other jurisdiction. (Note: If you know of someone with a Homestead Exemption in Broward who also maintains an exemption on another property elsewhere, please report this information to our Fraud Investigations Section at 954.357.6900.)

The State-approved application form requests certain information for all owners living on the premises and filing:

• Current employers of all owners
• Addresses listed on last I.R.S. income tax returns.
• Date of each owner's permanent Florida residence.
• Date of occupancy for each property owner.
• Social Security numbers of all owners filing (including the Social Security numbers of any married spouses, even if not named in the Deed) are required.

$500 Disability Exemption: One letter or certificate from a Florida-licensed physician stating that you are totally and permanently disabled.

$500 Widows/Widower's Exemption: Spouse's death certificate, newspaper clipping or memorial card.

Additional $25,000 Senior Citizen Exemption: Filing period is January 1 through March 1 of each year. Applicant must be 65 years of age or older as of January 1 (even if other household members are under age 65) and the total household adjusted gross income for last year (2007) must not exceed $24,916. This exemption must be applied for annually (and the annual renewal process is fast and easy). For additional information, please click here.

$5,000 Veteran's Disability Exemption: A copy of your Certificate of Disability from the U.S. Government or the U.S. Department of Veterans Affairs (or its predecessor agency). The disability must be military service-related and incurred during a period of wartime service or by misfortune. The service-related disability must be to a degree of at least 10% before January 1, 2008. The surviving spouse of an eligible disabled veteran may also claim this exemption, provided he/she has not remarried. Note: The veteran must be a permanent resident of the State of Florida. For surviving spouses, the deceased veteran must have been a permanent resident of Florida at the time of his/her death.

Full Exemption for Veteran's Service-Connected Total and Permanent Disability: A certificate from the US Government or US Department of Veterans Affairs. Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the US Armed forces are entitled to an exemption on real estate used and owned as a homestead.

Additional Exemption for Combat-Wounded Florida Disabled Veterans: This exemption provides a additional discount from the amount of property taxes on the homestead of a partially or totally permanently disabled veteran, age 65 or older as of January 1, who was a Florida resident at the time of entering military service, and whose disability was combat-related. Under this new law, a veteran will receive a total exemption from property taxes equal to the percentage of combat-related disability (example: a 60% combat-related disability would exempt 60% of the total value of the homesteaded residence from ad valorem property taxes). Please provide us with documented proof your disability was combat related (i.e., copy of Purple Heart Medal award paperwork), a certificate from the US Government or US Department of Veterans Affairs attesting to the percentage of your permanent disability, and documentary proof you were a Florida resident when you entered the military. Note: Florida law did not provide for a surviving spouse exemption in this category.

$500 Disability Exemption for Blind Persons: 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.

Full Exemption for Totally and Permanently Disabled Persons: Certificates from two licensed doctors of this state or a certificate from the US Department of Veterans Affairs. To be entitled to this exemption, you must be a (1) quadriplegic or (2) paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind. For persons entitled to this exemption under number two (2) above, the prior year (2007) gross income of all persons residing in or upon the homestead shall not exceed $24,289. This amount is adjusted annually and a statement of gross income must accompany the application.

"Granny Flat" Exemption - Taxpayers who build additions onto an existing home or perform extensive renovations to provide living quarters for a parent or grandparent may be entitled to a special exemption equal to the amount of the new construction (up to 20% of the homestead value). To be eligible, the property owner must have a Homestead Exemption on the property where the parent or grandparent quarters are constructed. The construction or reconstruction must be properly permitted and comply with all local land development regulations. Copies of all permits, certificate of occupancy, and plans must be submitted to the Property Appraiser’s Office. Construction or reconstruction must be substantially complete before January 1st of the year in which the reduction is requested. Application must be filed with the Property Appraiser’s Office annually on or before March 1st of each year. The occupant(s) of the quarters must be a parent or grandparent. The occupant(s) must be at least 62 years of age by January 1st of the year in which the reduction is requested. The occupant(s) must permanently reside on the property on or before January 1st. of the year in which the reduction is requested. The occupant(s) cannot receive any benefits requiring a declaration of permanent residency on any other property in any other County or State. The Broward County Property Appraiser’s Office will conduct a site visit annually upon review and prior to approval of the application for assessment reduction. For more information, please contact at 954.357.6871. You may also download a Granny Flat application here (PDF format).

Historic Property Exemption - Is your property on the National or Florida Registers of Historic Properties? Then, under certain circumstance, you may be entitled to some special exemptions related to your assessed value. Click here (for historic properties in general) and here (for historic properties open to the public) to read the applicable statutes. Click here to download the application form (PDF format).

Non-Profit, Religious, Educational & Governmental Exemptions - Click here to learn more.

Homestead Exemptions are NOT Transferable

Homestead Exemption does not transfer from property to property. If you had this exemption last year on another property and moved, you must file a new application for your new residence. Notify the Property Appraiser to cancel the exemptions on your former home. Property purchased during last year may show qualified exemptions of the seller. The sellers' exemptions will not carry over to this year; you must apply for your own exemptions!

Making a Timely First Application

Late Filing for Homestead If You Missed the March 1 Deadline:

Note: Applications with petitions can be filed only at the Broward Governmental Center, 115 South Andrews Avenue, Fort Lauderdale (just South of Broward Boulevard) in Room 111 (Property Appraiser) or Room 120 (VAB).

Receipts, Renewals, and Changes that Cause Ineligibility.

If you do not receive this renewal receipt from us by March 1, failure to contact this office could result in the loss of your Homestead Exemption for the year.

A new application is required if your property has been sold or otherwise disposed of, or the ownership changes in any manner or when the holder(s) of the Homestead Exemption ceases to reside on the property as a permanent resident.

This annual Homestead Receipt renewal does not pertain to any of the other exemptions and/or classifications.

If you no longer qualify: The law requires you to notify the Property Appraiser's office to remove that exemption by March 1. Strong penalties -- going back as far as ten years of back taxed, plus penalties and interest -- may be imposed on those who do not tell the Property Appraiser to remove exemptions for which they are no longer qualified. For example, if you have rented out your entire property, you would likely forfeit your right to claim a Homestead Exemption (click here to view the applicable statute). Or, if you were receiving a widow's or widower's exemption and remarry, you would no longer be entitled to that exemption.

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