EXEMPTION AND DISCOUNT REQUIREMENTS
Homestead Every person who owns real property in Florida on January 1, makes the property his or her permanent
residence or the permanent residence of a legal or natural dependent, and files an application may receive a property tax
exemption up to $50,000. The first $25,000 applies to all property taxes. The added $25,000 applies to assessed value over
$50,000 and only to non-school taxes.
Your local property appraiser will determine whether you are eligible. The appraiser may consider information such as the
items requested on the bottom of page 1.
Save our Homes (SOH) Beginning the year after you receive homestead exemption, the assessment on your home cannot
increase by more than the lesser of the change in the Consumer Price Index or 3 percent each year, no matter how much
the just value increases. If you have moved from one Florida homestead to another within the last two years, you may be
eligible to take some of your SOH savings with you. See your property appraiser for more information.
This page does not contain all the requirements that determine your eligibility for an exemption.
Consult your local property appraiser and Chapter 196, Florida Statutes, for details.
Added Benefits Available for Qualified Homestead Properties
Local option, age 65 and older
Determined by
local ordinance
Local ordinance, limited
income
Proof of age
DR-501SC, household income
The amount of the
assessed value
Local ordinance, just value
under $250,000, permanent
residency for 25 years or
more.
DR-501SC, household income
Death certificate of spouse
Florida physician, DVA*, or SSA**
Totally and Permanently Disabled
Florida physician, DVA*, or SSA**
2 Florida physicians or DVA*
Hemiplegic, paraplegic,
wheelchair required for
mobility, or legally blind
Limited income
DR-416, DR-416B, or
letters from 2 FL physicians
(For the legally blind, one can be an
optometrist.)
Letter from DVA*, and
DR-501A, household income
Veterans and First Responders Exemptions and Discount
Disabled veteran discount, age 65
and older
Combat-related disability
Proof of age, DR-501DV
Proof of disability, DVA*, or
US government
Veteran, disabled 10% or more
by misfortune or during wartime
service
Veteran or surviving spouse of
at least 5 years
Proof of disability, DVA*, or
US government
Veteran confined to wheelchair,
service-connected, totally disabled
Veteran or surviving spouse
Proof of disability, DVA*, or
US government
Service-connected, totally and
permanently disabled veteran or
surviving spouse
Veteran or surviving spouse
Proof of disability, DVA*, or
US government
Surviving spouse of veteran who
died while on active duty
Letter attesting to the veteran’s
death while on active duty
First responder totally and
permanently disabled in the line
of duty or surviving spouse
First responder or surviving
spouse
Proof of Disability, employer
certificate, physician’s certificate
and SSA** (or additional physician
certificate)
Surviving spouse of first
responder who died in the line of
duty
Letter attesting to the first
responder’s death in the line of duty
Department of Revenue (DR) forms are available at http://floridarevenue.com/dor/property/forms/.
*DVA is the US Department of Veterans Affairs or its predecessor. **SSA is the Social Security Administration.
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