HOMESTEAD AND OTHER EXEMPTIONS

The state constitution of Florida allows up to $25,000 to be deducted from the assessed value of a primary residence. For the property owners who are Florida residents and have qualified for homestead exemption the property is subject to a limitation in assessment increases, commonly known as Amendment 10, (Save Our Homes). This important benefit limits the increase in the assessed value to no more than 3% or the CPI (Consumer Price Index), whichever is less. When the property is sold the homestead exemption is removed, (adding a non-marital relative to the deed can cause a partial loss of this limitation on increases) the assessed value increases to just/market value for the New Year.

Requirements

• The owner must have legal or beneficial title to the property recorded in Hillsborough County by January 1 of the year of application. Homestead exemption application.
  
  
• The application must be submitted on or before March 1, to be timely filed. If the deadline falls on a weekend or a holiday, the deadline will become the following business day.
  
  
• The owner must establish Hillsborough County as his/her legal domicile and reside on the subject property, be a US citizen or Permanent Resident.

Once homestead exemption is established it is automatically renewed each year, until there is a change of ownership. Florida Statute requires the property owner to inform the office of any change in residency or marital status that would affect the qualification of the homestead exemption so it may be reviewed.

If you are active duty military you may qualify by providing us proof of Florida residency such as Florida driver license or LES (Leave and Earnings Statement). Once you have established homestead exemption and you are transferred on orders while maintaining Florida residency, you can retain the homestead exemption providing us a copy of your orders and correct mailing address.

Other exemptions available:

• $500 for Widow/Widower
  The applicant must have been married to the deceased at the time of death. The applicant can not be remarried or divorced.
  
  
• $500 for Personal Disability
  Extended to anyone who is permanently disabled. See qualifications. This exemption is automatically renewed. 1 Physician Certificate (DR-416)
  
  
• $500 for Blind Disability
  Every Florida resident who is blind qualifies for this exemption. If claiming exemption based on blindness, a certificate from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs or the Federal Social Security Administration certifying the applicant to be blind is required. "Blind person" is defined as an individual having central vision acuity 20/200 or less in the better eye with correcting glasses, or a disqualifying field defect in which the peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.
  In 2007, the Florida Legislature modified the requirements for receiving an exemption from for blind persons. Prior to 2007 the applicant for such a disability exemption was required to have 2 licensed doctors fill out certification forms to be returned with the exemption application. The legislature has now provided for the option of having optometrists to fill out the certification forms. Therefore, beginning in 2008, the applicant for an exemption due to blindness now has the option of having the 2 certification forms filled out by either licensed doctors or optometrists.
  
  
• $5000 for Veteran Disability
  Available to any service connected disability of less than 100%. As of 2006, a widow of a disabled veteran may qualify. This exemption is automatically renewed. A current letter from US Government or Veteran's Affairs.
  
  
• Combat Related Disability Information
  
  
• Service Connected Total and Permanent Disability
  Extended to all service connected disabled veterans with a 100% disability. The Exemption is inherited by the surviving spouse so long as she/he had been married to the veteran for at least 5 years at the time of the ex-service member's death and remains widowed. This exemption is automatically renewed. A current letter from US Government or Veteran's Affairs.
  
  
• Total and Permanent Personal Disability
  Available to any property owner in a wheelchair, blind, paraplegic, hemiplegic or quadriplegic. Also, based on household gross income. This exemption must be renewed each year with a Statement of Gross Income filed by March 1. Required are: 2 Physician Certificates (DR-416) and the Statement of Gross Income (DR-501A)
  
  
• $25,000 Senior Citizen 65 years of age
  For property owners who are 65 or older before January 1 with a limited household income, you may qualify for this exemption. The residence must also receive homestead exemption. The annual household income limitation is adjusted gross income as defined by s. 62, United States Internal Revenue Code. The income threshold is adjusted annually by the percentage change in the average cost of living index. This exemption must be renewed each year by providing income from the prior year. The county, City of Tampa and City of Temple Terrace allows this exemption. It applies only to the taxes levied by the unit of government granting the exemption. Senior Citizen application.
  
  
• Live-in Parents/Grandparents
  For living quarters to accommodate live-in parents or grandparents. Applies to construction that occurred after January 7, 2003 to an existing homestead property, where at least one parent or grandparent maintains their primary residence. The parent/ grandparent must be at least 62 years of age. The reduction will be the assessed value of the portion added or 20% of the total assessed value, whichever is less. The construction must have added value to the property. Original Application for Assessment Reduction for Living Quarters of Parents or Grandparents.
  
  
• Institutional Exemptions
  To be wholly or partially exempt from ad Valorem taxation, property must be used exclusively or predominately for charitable, religious, educational, governmental, literary or scientific purposes.
  
  All property used exclusively or predominantly for exempt purposes shall be totally exempt from ad Valorem taxation. All property used predominantly for exempt from ad Valorem taxation to the extent of the ration that such predominant use bears the non-exempt use.
  
  No application for exemption may be granted for religious, literary, scientific or charitable use of property, etc until the application has been filed with the Property Appraiser or upon appeal by the Value Adjustment Board to the non-profit as defined in Florida Statute 196.198.

If you have any questions, please contact us. If you wish to apply you may download the form from here.

The requirements for a homestead exemption are:

• 1. As of January 1, the applicant must have legal or beneficial (equitable) title to real property recorded in Hillsborough County.
  
  
• 2. The applicant must be claiming the residence his/her primary residence as of January 1 of the tax year.
  
  
• 3. The applicant must be a legal resident of Florida and US citizen or be a holder of a Permanent Resident Card issued by INS.
  
  

At the time of application the applicant should have:

• 1. Proof of Florida residency (i.e. Driver license) A "Valid in Florida" designation on your Florida driver license is not acceptable. A Florida Identification Card with an out of state driver license is not acceptable.
  
  
• 2. Proof of Citizenship (i.e. voter registration or permanent resident card)
  
  
• 3. Address of property, tax bill or deed/title.
  
  
• 4. Social Security numbers for your spouse and any owner who resides on the property. (FL Stat 196.011(11)
  
  
• 5. If you have a mobile home, your will need your title or registration to the mobile home and the deed to the real estate.
  
  
• 6. If the real estate is in a trust, you will need to provide us evidence of from the Trust which provides that you have the necessary ownership interest to qualify for homestead exemption. (see sample verbiage or Fl Stat. 196.014(2))

The deadline to apply for homestead exemption is March 1. Applications may be filed after the deadline through a late filed application appeal process.

You can avail yourself to the instructions, sample application and printed application to complete and mail to us.

Other Important Facts:

Florida Statute 196.011(9) (a) requires the owner to notify the Property Appraiser whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.

Florida Statute 196.031(6) does not permit a property owner or legally or naturally dependent of the owner to avail themselves of a tax exemption in Florida and any other state.

Florida Administrative Code 12D-7.007
(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence or home and therefore cannot claim homestead exemption.

Sample wording required to demonstrate ownership interest when property is in a trust:

Grantor(s) reserves the right to use, occupy and reside upon any real property placed in this Trust as their permanent residence during their lives. It is the intent of this provision to retain for the grantor(s) the requisite beneficial interest and possessor right in and to such real property to comply with Florida Statute 196.041(2), such interest being hereby declared to be "equitable title to real estate" as that term is employed in Section 6, Article VII of the State Constitution.

Examples for removing: renting, moving, changing ownership, death of owner, no longer making Florida primary residence or changing status per marriage, divorce, death etc.

To avoid any penalties complete the Request For Removal of Tax Exemption and mail to:

Exemption Department
Hillsborough County Property Appraiser
601 E Kennedy Blvd 16th Floor
Tampa FL 33602-4932

Or

Fax 813-276-8946

Frequently Asked Questions

How do I apply for tax exemption?
You may go in person of any of the 5 offices of the Hillsborough County Property Appraiser by March 1, and complete the application. We also have the application online to print with a sample and instructions that you may use and return by mail.

Can I rent my home?
No. Rental of a primary residence constitutes abandonment of homestead property. If you are active duty military, you may rent you home while on orders. Please notify our office before you leave on orders.

I just purchased a home and my TRIM indicates homestead exemption, have I applied?
No. After you purchased property and the deed is recorded in the Clerk of Court Recording division, our records are updated. The new owner will receive the notice if the transfer occurs before August. You receive the benefit of the former owner's homestead exemption through December 31 of the year you purchase the property.

Can I transfer my homestead exemption to a new home?
No. Homestead exemptions are not transferred. A new application is required on any new purchase.

What is Amendment 10?
Amendment 10 limits or caps the assessed value on homestead property to no more than 3% or the CPI whichever is less of the prior year assessed value. Any change, addition or improvement made to the property will be added as new value and captured under the cap in the coming year. Any change of ownership could affect the Amendment 10 except as outlined in Florida Statute 193.155(3) (a).

I have a business with my home; does homestead exemption apply to the whole property?
No. Homestead exemption applies only to the residential unit. Commercial property or operations, such as rental property, do not qualify. That portion of the property can not capture under homestead exemption or Amendment 10 protection.