Other Exemptions - Eligibility Criteria
Florida State 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.)
*$500 Exemption for Blindness
*Exemption for Real Property Dedicated in Perpetuity for Conservation
*$500 Disability Exemption
*$5,000 Disability Veteran Exemption
*'Granny Flat' Reduction - Assessment Reduction for Living Quarters of Parents or Grandparents
*Historic Preservation Exemption (available through the City of Jacksonville)
*Institutional (Non-Profit) Exemptions
*Service-Connected Total and Permanent Disability Exemption
*Totally and Permanently Disabled Exemption
*$500 Widow / $500 Widower Exemption
*Wind Resistance Improvements/Renewable Energy Exemption
*Property Tax Exemption for Deployed Military Personnel
$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
In November 2008, Florida voters approved an amendment directing the legislature to provide a tax exemption for land dedicated in perpetuity for conservation purposes (see Florida Statute 196.26 and Florida Statute 196.011). 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 Disability 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 exemption forms for Charter Schools and for Homes for the Aged. As well, a required affidavit for Homes for the Aged. For information, e-mail us or call (904) 630-2020.
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. Consult your appraiser for details. 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 (4)(b):
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 quadriplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(10), 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. Also, the prior year gross income of all persons residing in or upon the homestead shall not exceed $26,350 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 her 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.
Wind Resistance Improvements/Renewable Energy Exemption
In November 2008, an amendment was passed by Florida voters allowing the legislature to implement legislation that would make the addition of certain wind resistance and renewable energy devices on a property tax free.
No implementing legislation has been passed on this amendment, and the Florida Department of Revenue no longer offers an application for this exemption. This exemption, therefore, is not available until implemented by general law. Any draft applications submitted for this exemption are not valid.