Disabled Veterans' Discount and Exemptions
There are three state laws that can provide property tax relief for Disabled Veterans. The first is a discount on property taxes that became effective Jan. 1, 2007. The second law is an exemption of up to $5,000 for qualifying ex-service members with disabilities of more than 10 percent. The third is a total property tax exemption on homesteaded property for honorably discharged veterans with service-connected total and permanent disabilities.
Below are criteria and guidelines:
1. Disabled Veterans' Property Tax Discount on Homesteaded Property:
This law is outlined in Section 6 (e) of Article VII of the State Constitution and provides a discount on taxes of homesteaded property (not an exemption on value) for veterans who meet the following criteria with documented proof:
- Have an honorable discharge from military service.
- Are at least 65 years old.
- Are partially disabled with a permanent service-connected disability. All or a portion of such disability must be combat related.
Veterans who qualify may receive a percentage discount on homestead property taxes equal to the percentage of the veteran's permanent service-connected disability as determined by the United States Department of Veterans Affairs. This constitutional provision took effect for the 2007 Tax Roll.
Filing Instructions for the Disabled Veterans' Property Tax Discount on Homesteaded Property:
Complete the application (DR 501dv). Submit the application and the following documentation to the Property Appraiser's Office:
- Proof of age as of January 1 of the year to which the discount will apply.
- An official letter from the U.S. Department of Veterans Affairs stating the percentage of the veteran's service-connected disability.
- Evidence identifying all or a portion of the disability as combat-related, and
- Proof of the veteran's honorable discharge.
Applications are due in the Property Appraiser's Office, 231 E. Forsyth St., Ste. 260, Jacksonville, Florida 32202, by March 1. However, late applications may be submitted through early September (25 days following the August mailing of the Notices of Proposed Property Taxes.) with an explanation for filing late. It is recommended that applicants first contact the city's Division of Military Affairs and Veterans Services, 117 W. Duval St., Ste. 175 (City Hall) to have documentation of eligibility verified or a request made for these documents. The Division's Web site lists documents that may fulfill requirements. If you have questions regarding this exemption, please contact the Customer Service/Exemptions Division at (904) 630-2020.
2. Exemption for Disabled Ex-Service Member or Surviving Spouse:
Florida Statute 196.24 provides an exemption of up to $5,000 off the property value of an ex-service member who is a permanent resident of Fl, was discharged honorably and who has a disability of at least 10 percent from wartime service or misfortune.
The un-remarried surviving spouse of such a disabled ex-service member who, on the date of the disabled ex-service member's death, had been married to the disabled ex-service member for at least five years is also entitled to the exemption.
Filing Instructions for the $5,000 Disabled Veteran Exemption: You must present a certificate from the U.S. Government or U.S. Department of Veterans Affairs, along with a signed request for the exemption and proof of Florida residence to our office. There is no additional application or form to fill out. This can be handled in person, by mail, by e-mail or by fax if filing on time. If filing late, you must appear in person. If you have questions, please call (904) 630-2020.
3. Exemption for Permanent and Totally Disabled Veterans:
This law is outlined in Florida Statute 196.081. Any honorably discharged veteran with service-connected total and permanent disability is entitled to exemption on real estate used and owned as a homestead, less any portion thereof used for commercial purposes. Persons entitled to this exemption must have been a permanent resident of this state as of January 1 of the year of assessment. Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of their death. For more information, contact (904) 630-2020.
Filing Instructions for the Permanent and Totally Disabled Veterans Exemption
If filing for the first time, please submit proof of your service-connected disability, such as a letter from the U.S. Government or U.S. Department of Veterans Affairs, to the Property Appraiser's Office, 231 E. Forsyth St., Suite 260, Jacksonville, Fl 32202.