|
Property Tax Exemptions
State statutes define property tax exemptions that are available in the
State of Florida. Application for these exemptions must be made between
January 1st and March 1st of the year for which you apply. The initial
application must be made in person at the Propery Appraiser's office.
After the original application, most of the exemptions are automatically
renewed by the Property Appraiser. This helps to ensure that you will not
lose your exemption simply because you forget to renew it one year. Some
exemptions do require annual renewal by the recipient.
Failure to apply by March 1st constitutes a waiver of the exemption for
that year, but you still may apply in subsequent years.
EXEMPTIONS FOR WHICH YOU MAY BE ELIGIBLE
$25,000 HOMESTEAD EXEMPTION
Florida residents who own a dwelling and make it their permanent legal
residence are eligible.
1) - You must have legal or equitable title to the real property as of
January 1st of the year you apply.(Recorded deed, contract, etc.)
2) - As of January 1st of the year you apply, you must in good faith make
the property your permanent legal residence.
3) - You must present Social Security numbers for all applicants as part
of the application. These numbers are held confidential in our files.
4) - You cannot claim more than one homestead exemption.
If there were particular extenuating circumstances that caused you to
be unable to file timely, you should ask about filing a late application.
Permanent residency is a factual determination made by the Property
Appraiser. In making this determination, the following are relevant
factors that may be considered:
Declarations and statements by the applicant
Place of employment
Previous permanent residency and when it was terminated
Voter's registration information
Driver's license information
Place of issuance of license tags of vehicles owned by the applicant
Address listed on applicant's IRS return
Previous filings of Florida intangible tax returns by the applicant
Additional $25,000 Homestead Exemption for Persons Age 65 and Older
Persons who are at least 65 years of age and meet certain income limits will be
eligible for an increased homestead exemption. This additional $25,000
exemption was enacted by the Bradford County Commission and will only apply to
the Bradford County Commission's portion of your taxes.
$5,000 Exemption for Disabled Veterans
Veterans with service-connected disabilities rated by the Veterans
Administration at 10% - 90% will be eligible for an exemption of $5,000 in
property value. This exemption was formerly $500 and has been increased.
$500 WIDOWS OR WIDOWERS EXEMPTION
Widows and widowers who are permanent residents of Florida and have not
remarried are eligible. If a husband and wife are divorced and one of
them dies, the survivor is not considered a widow/widower.
You may be asked to produce a death certificate for the deceased spouse
when filing for this exemption.
$500 DISABILITY EXEMPTION
Florida residents with total and permanent disability are eligible.
Requires certificates from Florida physicians or from the Department of Veterans' Affairs. Disability award letters from Social Security may also be used to verify disability.
$500 EXEMPTION FOR BLIND PERSONS
Florida residents who are blind are eligible.
Requires certificates from Florida physicians, the Divison of Blind
Services, or the Department of Veterens' Affairs certifying that the
applicant is blind.
"Blind person" is defined as an individual having central vision acuity
20/200 or less in the better eye with correcting glasses, or a 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.
SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION
Any honorably discharged veteran with a service-connected total and
permanent disability, surviving spouses of qualifying veterans and
spouses of Florida resident veterans who died from service-connected
causes while on active duty in the armed forces are eligible.
Requires certificate from the United States Government or the Department
of Veterans' Affairs certifying that the total and permanent disability
is service-connected.
This is a total exemption from property taxes on real estate owned and
used as a homestead, less any portion used for commercial purposes. To be
eligible, you must be a resident of the State of Florida as of January 1st
of the year for which you apply for exemption.
The benefit of this exemption may carry over to the veteran's spouse if
the veteran dies.
EXEMPTION FOR TOTAL AND PERMANENT DISABILITY
1) - Any real estate owned and used as a homestead by any quadriplegic,less any portion used
for commercial purposes, shall be exempt from taxation.
2) - Any real estate owned and used as a homestead, less any portion 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.
To be entitled to the exemption under number (2) above:
You must be a permanent resident of the State of Florida as of January 1st
of the year for which you apply for exemption.
The prior year gross income of all persons residing in or upon the
homestead shall not exceed the amount of income as set forth and adjusted
in Section 196.101(4)(a)(b), Florida Statutes. Gross income shall include
Veterans' Affairs benefits and any Social Security benefits paid to the
persons. A statement of gross income must accompany your application.
Requires certificates from Florida physicians or from the Department of
Veterans' Affairs. Disability award letters from Social Security may also
be used to verify disability.
RELIGIOUS, CHARITABLE AND EDUCATIONAL EXEMPTIONS
Real estate owned by certain religious, charitable or educational entities
that is used for religious, charitable, or educational purposes is exempt
from property taxation. For more information concerning these exemptions,
please contact us.
|