Florida State Statute 196 - Exemption
All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments and certain mobile home lots. The Florida Constitution provides this tax-saving exemption on the first $25,000 of assessed value of an owner occupied residence.
You are entitled to a Homestead Exemption if, as of January 1, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you.
January 1 is the date on which permanent residence is determined.
Homestead Application & Instructions
Very Important Information for All Exemption Types
What you need to apply for Homestead Exemption:
Proof of Ownership:
Recorded Instrument Transferring Title (i.e., Warranty Deed or Quit Claim Deed)
-- or --
Notice of Proposed Taxes (TRIM) or Tax Receipts, if in your name(s).
Plus
Date of Occupancy of each property owner. **
-- and --
Social Security numbers of all owners applying for the exemption. (Required)
** When applying for homestead exemption on jointly held property, all owners occupying the property must file! Exception: Husband and wife may file for each other, with the required documents for both. When the property is in a trust, the trust agreement is also required to determine eligibility.
Additional Requirements for Homestead Exemption on Mobile Homes.
Homestead Application & Instructions
Homestead Exemptions are not Transferable
Homestead Exemption does not transfer from property to property. If you had homestead exemption last year on another property and you have moved, you must file a new application for your new residence. The seller's exemptions will not carry over to the next year.
You must apply for your own exemptions! Notify the Property Appraiser to cancel all exemptions associated with your former residence.
Late File for Current Tax Year Information
You must file a petition with the Value Adjustment Board (VAB), and a late application** for Homestead Exemption to the Property Appraiser's Office. The late Homestead Exemption application must be handled in person, at 231 East Forsyth Street, Room 260 or call 904-630-2020 to request an application packet to be mailed. There is also a non-refundable fee of $15.00 for the petition, paid directly to the Value Adjustment Board. (VAB)
**The deadline for filing late is set by law, on or before the 25th day following the mailing of the Notice of Proposed Property Taxes. (TRIM) This date usually falls in early September. You may call our office to confirm the deadline date. 904-630-2020.
Approval or denial of the late application is determined by the Value Adjustment Board. If approved, you will receive an approval letter from the Property Appraiser's Office. If denied, you will receive notification from the Value Adjustment Board of the date and time to appear before the board to appeal their decision.
How to Apply for Homestead Exemption:
To make application in person: Bring all required documentation to the Property Appraiser's office located at 231 East Forsyth Street, Room 260.
Remember: When applying for homestead exemption on jointly held property, all owners occupying the property must file! (Exception: husband and wife may file for each other, with the required documents for both.)
Also: When the property is in a trust, the trust agreement is also required to determine eligibility. You will be assisted in filling out the required forms necessary to obtain this exemption.
Automatic Renewal
To ease the burden on taxpayers, the Property Appraiser has begun automatically renewing homestead exemptions. Providing nothing has changed and the homesteaded property is still your primary residence, your HOMESTEAD exemption will be automatically renewed each year on January 1st. In January, you will be mailed a RENEWAL RECEIPT identifying the property possessing the exemption.
If you still live in this house, your exemption will be automatically renewed. Keep the card as your receipt and continue to enjoy the benefit of lower taxes. Automatic renewal is just one more way we are working to improve service to taxpayers of Duval County.
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