Combat Related Property Tax Discount

In recent years, Florida voters approved a change to the Florida State Constitution amending Section 6 of Article VII. What has become commonly known as Amendment 7 provides an additional discount in ad valorem taxes for certain partially (10 percent - 90 percent) disabled veterans. 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 U.S. Department of Veterans Affairs.

According to the Amendment, the requirements for the discount are:

1. Proof of age of 65 or older
2. Proof of Florida residency at the time of entering military service
3. An official letter from the U.S. Department of Veteran Affairs (USDVA) stating the percentage of the veteran's service-connected disability
4. Evidence that reasonably identifies a combat-related disability
5. Documentation of the veteran's honorable discharge

Veterans discharged after Jan. 1, 1950, should be able to provide two documents which would qualify them in most cases. These documents are:

1. DD-214 – Certificate of Release or Discharge from Active Duty
   Will satisfy the following requirements above: #1, #2, and #5. Additionally, #4 may be satisfied if the applicant was awarded the Purple Heart
2. Disability Rating letter from the USDVA (original rating and any increased ratings, if applicable)
   Will satisfy requirement #3 and may satisfy #4 if it indicates a combat-related disability
3. Combat Related Special Compensation (CRSC) letter
   Will satisfy #4 for those who retired from military service and who have been awarded CRSC from their branch of service.

Applications for the discount should be made to the property appraiser in the county where the veteran's homestead property is located (231 E. Forsyth St. in Jacksonville). However, the applicant should first come to the Military Affairs and Veteran Services Division, 117 W. Duval St., Ste. 175 (City Hall) to have their documentation of eligibility verified (or a request made for these documents if the veteran does not have them). A Veteran Services Officer will then furnish the applicant with a letter to the Property Appraiser's Office verifying that he/she is eligible for the discount. The applicant has until March 1 of the Tax Roll Year for which he/she is applying to submit an on-time application for the discount. Late applications can be submitted from March 2 until early September; however an explanation form for filing late is required. If you have questions relating to this discount, please contact the Property Appraiser's Office at (904) 630-2020.