Florida Statute 196 - Exemptions


Click on the links below for eligibility criteria. (You can apply for these exemptions in person or by mail. Unless otherwise specified, applications for most exemptions listed may be made on the homestead exemption application form.)  The statutory deadline to file for exemptions is March 1; however late applications may be accepted through the 25th day following the mailing of the Notices of Proposed Property Taxes in mid-August. An required explanation for filing late must accompany a late application.

-Armed Forces – Homestead Allowance
-Blindness Exemption
-Conservation Exemption (Land Dedicated in Perpetuity)
-$500 Disability Exemption
-Disabled Veterans Discount/Exemptions
-'Granny Flat' Reduction - Assessment Reduction for Living Quarters of Parents or Grandparents
-Historic Preservation Exemption (available through the City of Jacksonville)
-Homestead Property Tax Exemption for Surviving Spouse of Military Veteran or First Responder
- Totally and Permanently Disabled Exemption for First Responder and Their Surviving Spouse

· Institutional (Non-Profit) Exemptions
-Property Tax Exemption for Deployed Military Personnel
-Senior Citizen Exemption

-Service-Connected Total and Permanent Disability Exemption
-Totally and Permanently Disabled Exemption
-Widow/Widower Exemption



 

$500 Exemption for Blindness - Florida Statute 196.202:
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 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.

Exemption for Real Property Dedicated In Perpetuity for Conservation  Florida Statute 196.26 and Florida Statute 196.011
In November 2008, Florida voters approved an amendment directing the legislature to provide a tax exemption for land dedicated in perpetuity for conservation purposes. The Conservation Exemption Application is due on March 1, however late applications may be accepted. For more information, please contact the Agricultural Specialist at (904) 630-2594. For additional information on forestry, please visit the Division of Forestry at http://www.fl-dof.com/
 

$500 Disability Exemption - Florida Statute 196.202:
Florida residents who are totally and permanently disabled may qualify for this exemption. If filing for the first time, please present at least one of the following as proof of your disability: A certificate from a licensed Florida physician or a certificate from the United States Department of Veterans Affairs.
 

$5,000 Disabled Veteran Exemption - Florida Statute 196.24:
Any ex-service member disabled at least 10% in war or by service-connected misfortune is entitled to a $5,000 exemption. If filing for the first time, please present a certificate from the U.S. Government or U.S. Department of Veterans Affairs.
 

'Granny Flat' Reduction - Assessment Reduction for Living Quarters of Parents or Grandparents - Florida Statute 193.703
Property owners who construct or reconstruct their property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents may be eligible for a reduction in their property's assessed value based on the increase in value due to the construction. To qualify for this reduction, at least one of the parents or grandparents must be 62 years of age or older. The reduction may not exceed the lesser of: (1) the increase in assessed value resulting from construction or reconstruction (2) twenty percent (20%) of the total assessed value of the property as improved. This reduction requires annual approval and is not applicable if the parent or grandparent no longer lives on the property. A Granny Flats Application is required. 
 
Institutional (Non-Profit) Exemptions:
Institutional exemptions are available for certain properties that qualify for an exempt use such as churches, educational facilities and non-profit organizations. To qualify, the property must be owned and used exclusively or predominantly for an exempt purpose as of January 1. Only the portion of the property used for the exempt purpose is eligible for the exemption. The exemption application including a list of required documents is available on our Forms page. There are also specific required forms for Charter Schools, Non-Profit Affordable Housing Rentals, Non-Profits Preparing Property for Affordable Housing and for Homes for the Aged. To qualify for the Non-Profit Homes for the Aged exemption, applicants must meet income requirements. The adjusted income limitation for the 2016 exemption is:  $31,877 for single persons, and $35,787 for couples.  An affidavit verifying income for the non-profit Homes for the Aged exemption is required. For information, e-mail us or call (904) 630-2020.
 

Any real estate used and owned as a homestead by a surviving spouse of a veteran who died from service connected causes while on active duty, or first responder who died in the line of duty is exempt from taxation, less any portion thereof used for commercial purposes.
If filing for the first time, please bring a letter from U.S. Government, Veterans Affairs or Local Agency that attests to the veteran's death while on active duty, or the first responder's death in the line of duty. For more information, contact (904) 630-2020.
To apply, complete the application form , or the online application, and submit it along with the qualifying document necessary to verify eligibility for the exemption. You may email your application and supporting documentation to pacustserv@coj.net , fax it to (904) 630-2525, or hand deliver or mail it to the Customer Service/Exemption Compliance Division at 231 East Forsyth Street, Suite 260, Jacksonville, Florida 32202.


Totally and Permanently Disabled Exemption for First Responder and Their Surviving Spouse
Florida Statute 196.102
Any real estate that is owned and used as a homestead by a person who has a  total and permanent disability as a result of an injury or injuries sustained in the line of duty while serving as a first responder in this state or during an operation in another state or country authorized by this state or a political subdivision of this state  is exempt from taxation if the first responder is a permanent resident of this state on January 1 of the year for which the exemption is being claimed.
 
Qualifications and Requirements

  • Must have been disabled “in the line of duty”.
  • Must be deemed disabled to a degree of Total and Permanent and unemployable.

If eligible to receive medical status from Social Security Administration you:

OR

If not eligible to received medical status determination from Social Security Administration due to his or her ineligibility for Social Security benefits or Medicare benefits you:

  • Must provide documentation from the Social Security Administration stating that the applicant is not eligible to receive a medical status determination from the Social Security Administration
  • Must provide two (2) physician certificates from two professionally unrelated Florida physicians First Responder's Physician Certificate of Disability
  • Must provide a certificate from the organization that employed the applicant as a First Responder or supervised the applicant as a volunteer First Responder at the time the injury or injuries occurred First Responder's Employer Certification of Injury
  • Must make application for the Totally and Permanently Disabled First Responder Exemption- Homestead Exemption Application

You may e-mail your application and supporting documentation to pacustserv@coj.net , fax it to (904) 630-2525, or hand deliver or mail it to the Customer Service/Exemption Compliance Division at 231 East Forsyth Street, Suite 260, Jacksonville, Florida 32202.

*First Responder definition:
A law enforcement officer or correctional officer as defined in F.S. 943.10
A firefighter as defined in F.S. 633.102
An emergency medical technician or paramedic as defined in F.S. 401.23
Who is a full-time paid employee, part-time paid employee, or unpaid volunteer.
 

Service-Connected Total and Permanent Disability Exemption:  - Florida Statute 196.081
Any honorably discharged veteran with service connected total and permanent disabilities 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 1st 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. If filing for the first time, please bring proof of your service-connected disability, such as a letter from the U.S. Government or U.S. Department of Veterans Affairs.
 

Totally and Permanently Disabled Exemption (Income-Based) - Florida Statute 196.101:
1. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes, by any quadriplegic shall be exempt from taxation.

2. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(11), Florida Statutes, who must use a wheelchair for mobility or who is legally blind, shall be exempt from taxation.

Persons entitled to the exemption under number two (2) above, must be a permanent resident of the State of Florida as of January 1st of the year of assessment.  Applicants must meet annual limited-income requirements in order to receive the exemption. (For the 2017 exemption, prior year gross income of all persons residing in or upon the homestead cannot exceed $28,115.  This is adjusted annually by the percentage change of the average cost of living index issued by the United States Department of Labor.) Gross income shall include United States Department of Veterans Affairs benefits and any social security benefits paid to the persons. A statement of gross income* must accompany the application. If filing for the first time, please bring a certificate** from two (2) licensed doctors of this state or a letter from the United States Department of Veterans Affairs. (Required by law.)

* Statement of Gross Income (16K .pdf)
**Physician's Certificate (15K .pdf)
(Downloading these files requires the Adobe Acrobat Reader, available free from Adobe. If you do not have Acrobat Reader, click here to link to Adobe for a free download.)

$500 Widow / $500 Widower Exemption - Florida Statute 196.202:
Any widow/widower who is a permanent Florida resident may claim this exemption. If the widow/widower remarries, she/he is no longer eligible. If the husband and wife were divorced before the death, the woman/man is not considered a widow/widower. You must provide a photocopy of the spouse's death certificate or newspaper clipping or a memorial card. You may email, fax or mail this information along with a request (no specific form necessary) to receive the exemption to the Customer Service/Exemptions Division. Please include the property Real Estate number on your request.