This application must be filed with the property appraiser on or before March 1
st
.
The information contained in this application will be provided to the Department of Revenue and may also be provided to any state in which the
applicant has previously resided. Social security numbers will remain confidential pursuant to sections 193.114(6) and 193.074, Florida Statutes.
NOTICE:
A tax lien can be imposed on your property pursuant to 196.161, Florida Statutes. Section 196.161 (1) provides:
(1) (a)When the estate of any person is being probated or administered in another state under an allegation that such person was
a resident of that state and the estate of such person contains real property situated in this state upon which
homestead exemption has been allowed pursuant to s. 196.031 for any year or years within 10 years immediately prior to the
death of the deceased, then within 3 years after the death of such a person the property appraiser of the county where the real
property is located shall, upon knowledge of such fact, record a notice of tax lien against the property among the public
records of that county, and the property shall be subject to the payment of all taxes exempt thereunder, a penalty of 50 percent
of the unpaid taxes for each year, plus 15 percent interest per year, unless the circuit court having jurisdiction over
the ancillary administration in this state, determines that the decedent was a permanent resident of this state during the year or
years an exemption was allowed, whereupon the lien shall not be filed or, if filed, shall be canceled of record by the property
appraiser of the county w here the real estate is located. (b) In addition, upon determination by the property appraiser that for
any y ear or years within the prior 10 years a person who was not entitled to a homestead exemption was granted a homestead
exemption from ad valorem taxes, it shall be the duty of the property appraiser making such determination to serve upon
the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by
that person in the county, and such property shall be identified in the notice of tax lien. Such property which is situated in this
state shall be subject to the taxes exempted thereby, plus a penalty of 50 percent of the unpaid taxes for each year and 15
percent interest per annum. However, if a homestead exemption is improperly granted as a result of a clerical mistake or
omission by the property appraiser, the person i mproperly receiving the exemption shall not be assessed penalty and interest.
Before any such lien may be filed, the owner so notified must be given 30 days to pay the taxes, penalties, and interest.
PLEASE ANSWER THE FOLLOWING QUESTIONS:
If your answer to any of the questions below is yes, please note the documentation
required to apply for the exemption as well as the benefit of the exemption.
1. YES NO
Are you a widow/widower? (Not divorced prior to the death or remarried subsequent to the
death of your spouse.)
If yes, reduces property taxable value by $500.
Documentation required: Copy of death certificate.
2.
Y
E
S NO
Have you b
een declared legally blind?
If yes, reduces property taxable value by $500
Documentation required: Certificate
from
blind
services,
Veteran’s
Administration,
or
Florida
physician’s
certification
(Form
#DR416*)
from
one
doctor
for
a
partial
exemption.
If
you
are
legally blind
and
disabled, and
have
a low
income
you
may
be
totally tax exempt
if
you
qualify.
See
#5 for
documentation
required.
3. YES NO Have
you
been
declared
totally
and
permanently
disabled
not
confined
to
a wheelchair?
If
yes,
reduces
property
taxable value
by
$500.
Documentation required: Florida
physician’s
certification
(Form
#DR416*)
from
one
doctor.
Are you a quadriplegic?
If
yes,
you
would
pay
no
taxes
except
special
assessments.
Documentation
required:
A
Florida
physician’s
certification
(Form
#DR416*)
from
two
doctors.
4. YES NO
Have
you
been
declared
totally
and
permanently
disabled,
have
a low
income,
and
are
legally
blind
or
confined
to
a
wheelchair?
If yes, you would pay no taxes except special assessments.
Documentation required:
Florida
physician’s
certification
(Form
#DR416*)
from
two
doctors
not
in
same
practice
and
an
income
statement
(Form
#DR501A*)
for
all
members
of
the
household.
5. Y
E
S NO
6.
Y
E
S NO
Has t
he veteran’s administration declared you disabled due to a service connected injury?
A. Total and permanent disability. If yes, you would pay no taxes except special assessments.
B. Partial disability (10% - 100%). If yes, reduces property taxable value by $5,000.
Documentation required: A
letter
from the
Veteran’s
Administration
(VA
form
27-333)
stating
effective
date
and
service
connected
disability.
*Form available on Property Appraiser’s website at www.manateepao.com or by calling 941.748.8208
.