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Florida law allows up to $50,000 to be deducted from the assessed value of a primary / permanent residence. The first $25000 of value is entirely exempt. The second $25,000 exemption applies to the value between $50,000 - $75,000 and does not include a benefit on the school tax. After receiving the homestead exemption the first year, any annual increase in the assessed value is capped at the lower of 3% or the percentage increase in the Consumer Price Index (CPI), with certain exceptions (See Save Our Homes section). When the property is sold the homestead exemption is removed, the assessed value increases to just/market value for the New Year. When you move and make a new application for homestead exemption you will be eligible to ‘port’ all or a portion of the capped value. See Portability below for more information.
Click here to check the status of your application.
Applications are taken year round. The statutory filing deadline is March 1 with late-filed applications taken up to the 25th day after the mailing of the yearly Notice of Proposed Property Taxes (TRIM), which is typically mailed in August. After that period expires, Florida law does not permit the county property appraiser to accept an application for that calendar year.
If the application for exemption is denied, an Official Notice of Denial is mailed by July 1. This notice allows you, the applicant, to appeal the denial to a third party impartial hearing officer (magistrate) hired by the Hillsborough County Value Adjustment Board. See Appeal Process for additional information.
Our office makes every effort to ensure the homeowners of Hillsborough County understand the exemption process. Through our compliance team, if we uncover an improper homestead exemption, the homeowner could face a lien with severe penalties and interest to collect the escaped taxes due to the improper tax exemption. [FS 196.011(9)]
Florida law states it is the responsibility of the property owner to notify the Property Appraiser's office when their homestead property is no longer their permanent residence.
If a property owner fails to notify the Property Appraiser and the Property Appraiser determines that the owner was not entitled to receive Homestead Exemption, the property shall be subject to a lien for the taxes that were exempted within the prior 10 years, plus 50% penalties and 15% interest. Florida Statutes: 196.011, 196.131 and 196.161
In 2017, the Florida Legislature approved a House Joint Resolution (HJR 7105)
that will provide homeowners with an additional $25,000 Homestead Exemption,
bringing the total exemption amount to $75,000. The following FAQ's are being
provided to address common questions homeowners may have with the additional
Homestead Exemption benefit.
Q: What is the NEW Homestead Exemption?
A: If passed by Florida voters, the Homestead Exemption will increase from
$50,000 to $75,000 on properties with assessed values greater than $100,000.
Q: Do I have to apply for the additional $25,000 Homestead Exemption?
A: No. If you currently have a Homestead Exemption, the new amount will
be automatically calculated.
Q: When does the new $75,000 homestead exemption go into effect?
A: If Florida voters approve the constitutional amendment on the November
2018 election, the $75,000 homestead exemption will apply to your 2019 property
Q: How does the $75,000 homestead exemption affect my property taxes?
A: The $75,000 homestead exemption is estimated to save property owners
with an assessed value greater than $100,000 approximately $260 per year.
Q: How does the $75,000 homestead exemption work?
A: The additional $25,000 homestead exemption will reduce the property's
taxable value when the property's assessed value is greater than $100,000. However,
it does not apply to the School Board portion of your property taxes.
Q: What if my property's assessed value is less than $100,000?
A: Since the additional $25,000 homestead exemption will only apply to properties
with an assessed value greater than $100,000, your current homestead exemption
amount will not change.
Q: What if my property's assessed value is greater than $100,000 but LESS
A: Properties with an assessed value between $100,000 and 125,000 will receive
a prorated increase in homestead exemption. For example, if your property's
assessed value is $110,000 your homestead exemption will increase by an additional
$10,000 for a total of 60,000.
If you would like further information on HJR 7105, please
contact our office at 813-272-6969
En el 2017, la Asamblea Legislativa de la Florida aprobó una Resolución
Conjunta de la Cámara de Representantes (House Joint Resolution, HJR 7105) que
brindará a los propietarios de viviendas el beneficio de $25,000 adicionales
a su exención homestead, lo que eleva el total de la exención a $75,000. A continuación
se presentan las preguntas más frecuentes que los propietarios pudieran tener
en relación con el beneficio adicional de la exención homestead.
P: ¿Qué es la NUEVA exención homestead?
R: Si los electores de la Florida aprueban con su voto, la nueva exención
homestead aumentará de $50,000 a $75,000 para aquellas propiedades cuyo valor
taxable sea superior a $100,000.
P: ¿Es necesario presentar una solicitud para los $25,000 adicionales de
la exención homestead?
R: No. Si actualmente su propiedad tiene una exención homestead, la nueva
cantidad se calculará automáticamente.
P: ¿Cuándo entra en vigor la nueva exención homestead de $75,000?
R: Si los electores de la Florida aprueban la enmienda constitucional en
la elección que tendrá lugar en noviembre del 2018, se aplicará la exención
homestead de $75,000 en sus impuestos inmobiliarios del 2019.
P: ¿Cómo influye en mis impuestos inmobiliarios la exención homestead de
R: El objetivo de la exención homestead de $75,000 es que los propietarios
cuyas viviendas tengan un valor taxable de más de $100,000 ahorren alrededor
de $260 al año.
P: ¿Cómo funciona la exención homestead de $75,000?
R: Los $25,000 adicionales de la exención homestead disminuirán el valor
impositivo de la propiedad, en aquellos casos en los que el valor taxable de
la propiedad sea superior a $100,000. Sin embargo, esto no se aplica para la
parte de los impuestos inmobiliarios que concierne a la Junta Escolar.
P: ¿Qué sucede si el valor taxable de mi propiedad es inferior a $100,000?
R: Dado que el beneficio de $25,000 adicionales de la exención homestead
solo es válido para las propiedades con un valor taxable de más de $100,000,
la cantidad actual de su exención homestead no cambiará.
P: ¿Qué sucede si el valor taxable de mi propiedad es superior a $100,000
pero inferior a $125,000?
R: Las propiedades que tienen un valor taxable de $100,000 a 125,000 recibirán
un aumento prorrateado en la exención homestead. Por ejemplo, si el valor taxable
de su propiedad es $110,000, su exención homestead aumentará en $10,000 adicionales,
para un total de 60,000.
Si desea más información sobre HJR 7105, comuníquese con
nuestra oficina por el 813-272-6969
Florida homeowners may transfer all or a portion of their Save Our Homes CAP to a new homestead property. Portability is subject to numerous statutory restrictions and limitations. Once you have applied for a new Homestead Exemption you should review your options for transferring your Save Our Homes Cap. Click the link below to download the application.
You cannot transfer the Cap to another person except between husband and wife or to one who is legally or naturally dependent. A Designation of Ownership Shares will allow a couple, who were married at the time the former jointly owned homestead property was abandoned, to designate the percentage of CAP value each owner would transfer to the new homestead property. Once you file the designation with the property appraiser, it is irrevocable.
To learn more about portability, click the Frequently Asked Questions link below.
Applicant must be a permanent Florida resident and married to the deceased at the time of death. If the applicant was divorced or remarries, he/she is not eligible for this exemption. A copy of the death certificate or obituary is required.
This exemption is available to anyone who is permanently disabled. See Florida Statute 196.202 for qualifications. This exemption is automatically renewed.
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.
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.
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, unless it falls on a weekend or legal holiday and then it would extend to the next business day. Click Here to view the current year's income limitations.
Available to any service connected disability of less than 100%. A widow of a disabled veteran may qualify, if they had been married at least 5 years. This exemption is automatically renewed. A current letter from US Government or Veteran's Affairs with percent of disability and award date is required. See form FL 27-444 from Veterans Administration.
Extended to all service connected disabled veterans with a total and permanent 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 with percent of disability and award date is required. See form FL 27-333 from Veterans Administration.
This is also called the “Fallen Heroes Family Tax Relief Act” and provides for a 100% exemption on the homestead property for the surviving spouse of:
You will need:
For assistance with your DD 214 or the current rating for a combat related disability contact the Veterans Administration or Hillsborough County Veterans Affairs at 813-635-8316.
This exemption became effective for the 2011 tax year. The exemption provides an additional tax exemption for active duty military members, reserves, the US Coast Guard and its reserves, and the Florida National Guard, who have a homestead exemption and who were deployed outside the US, Alaska or Hawaii in support of certain military operations. The exemption is based on the number of days the member was deployed the previous calendar year. This exemption does not renew and must be applied for annually as the approved operations may change every year.
The municipalities in Hillsborough County who have an ordinance allowing the exemption to apply on the taxes levied to that municipality are: City of Tampa (up to $50,000), Unincorporated Hillsborough County (up to $50,000) and Temple Terrace (up to $25,000). Once the homeowner qualifies and receives the Senior Citizen exemption, a renewal notice to the homeowner is sent as a reminder to provide or verify the household income each year. Applications should be made by March 1. If you do not know the total income yet for the household, apply anyway.
To qualify for the Long Term Residency Senior Citizen you must first meet the Homestead and Low Income Senior requirements for property with a Just Value of less than $250,000 and have maintained your permanent residence for 25 consecutive years. The exemption applies only to residents within the municipality who have an ordinance allowing the exemption to apply against taxes levied to that municipality. The municipalities who have the Long Term Residency are City of Tampa and Unincorporated Hillsborough County.
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.
In Florida, property tax exemptions can be granted only if an organization meets the specified criteria under Florida law. Property must be owned by an exempt or not for profit entity and used exclusively or predominantly for an exempt purpose as of January 1 of the year the organization requests an exemption. The organization must file a DR-504 for exemption before March 1, and must meet the legal definition of a religious, charitable, educational, literary, or scientific use. No exemption may be granted for religious, charitable, educational, literary, or scientific use until the application has been filed with the Property Appraiser as set forth in Chapter 196, Florida Statutes.
Florida Statute 196.011(9) (b) 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(5) 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: