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Are You Entitled to a Property Tax Exemption?
Dear Homeowner:
As a resident of Florida, you may apply for a special property tax
exemption on your homestead. Property which you use as your permanent residence, may
qualify for a homestead exemption. If granted, an exemption can reduce the
taxable value of your property by up to $50,000.
This exemption would provide you with a substantial savings on the taxes
levied against your homestead by all taxing authorities.
Pursuant to State Law, regular filing for this exemption begins on January
1 and ends on March 1 each year.
In order to avoid long lines during the regular filing period for
homestead exemption, I have implemented a program whereby you may pre-file applications
beginning March 2 through December 31 for the following year.
Once granted, as long as there are no changes to your deed or your qualification status, your homestead
exemption will be renewed automatically each year.
Sincerely,
JIM FORD,CFA
BREVARD COUNTY PROPERTY APPRAISER
Table of Contents:
Browsing Tip: If you see a  click to return to Table of Contents
All persons
seeking homestead exemption must complete an original application (Form DR-501)
and file it with the Property Appraiser's office. The application can be
completed at any of our branch offices, or you may
download the application and
instructions for filing.
The assessed
value on any homestead property, which is sold or otherwise conveyed to a new
owner during a calendar year, is raised to full market value according to law.
The limitation will be applied to the assessed value in the first year following
the year in which the new owner qualifies the property for homestead exemption.
Even if the
property received a homestead exemption under the previous owner, the limitation
- just like the exemption - expires with a change in ownership. The new owner(s)
must apply for and receive a homestead exemption in order for Amendment 10 (Save
Our Homes) to be applicable.
In
order to estimate what the assessed value will be for a new owner of previously
homesteaded property either obtain the market value from the prior owner's
notice of proposed taxes, your real estate agent or use this web site.
Using the web site, select property research,
find the subject property and note the taxable value and tax without the Save
Our Homes cap which would be the tax obligation for a new owner.
Yes, you may if you own the land
where the manufactured home is located. When applying, you must bring the
manufactured home title or registration.
State law
entitles you to apply for an additional exemption as a widow/widower. Certain
specified medical disabilities may also qualify for an additional exemption.
In addition,
residents 65 and over whose adjusted household income is in compliance with
Florida Law (Section 196.075) may apply for an additional senior's exemption.
Unlike the homestead exemption, this exemption applies only to the property
taxes levied by the taxing authorities which have authorized this exemption.
The filing deadline for applications is March 1.
A property tax exemption may be whole or partial. To be wholly or partially exempt from
ad valorem taxation, property must be used exclusively or predominantly for charitable,
religious, educational, governmental, literary, or scientific purposes, and meet other
requirements as provided by law.
- All property used exclusively for exempt purposes shall be totally exempt from ad
valorem taxation.
- All property used predominantly for exempt purposes shall be exempt from ad valorem
taxation to the extent of the ratio that the predominant use bears to the non-exempt use.
- No application for exemption may be granted for religious, literary, scientific or
charitable use of property until the application has been determined by the Property
Appraiser, or upon appeal by the Value Adjustment Board, to
be non-profit as defined in Florida Statutes 196.196.
Florida law entitles every person who has legal or equitable title to real estate and
maintains it as his/her permanent residence, to a $25,000 homestead property tax exemption
or a percentage thereof if the ownership interest is less than 100%. Such exemption does
not automatically transfer to a new residence if you move. In accordance with State law, a
new application is required if you move, or if you change title on your deed in any way,
which includes deeding your property to a trust.
A. Homestead Exemption
I. Documentation required for all owners filing for exemption
When you apply for Homestead Exemption, you must have legal and equitable title to your
property, and as of JANUARY 1ST, have established residency thereon; and you must file the
application for Homestead Exemption at the Property Appraiser's Office on or before MARCH
1ST; and when making your application, the following documents and information must be
provided:
- Florida Driver's License,
or if you do not drive, a Florida Identification Card or a declaration of
domicile recorded prior to January 1
- Florida
Vehicle Registration for all vehicles owned or leased by you or registered to
your business
- Brevard County Voter
Registration Card, if you are registered to vote
- Social Security Number
(preferably your card or some other document with your number)
- Social Security Number is
required for the spouse of each applicant even if said spouse has no ownership
interest
- If not a U.S. citizen, a
resident Alien Card
- If the property is in a
trust, a copy of the trust agreement or a copy of a recorded Memorandum of
Trust
- A copy of your recorded
deed or tax bill
- If the dwelling is a
manufactured home, bring the registration or title to the manufactured home
- Present address of co-owner(s)
not residing on the property
TO VIEW THE APPLICATION FORM Click here (You must have Adobe Acrobat Reader 3.0 or greater to view)
A denial of an application for Homestead Exemption may be appealed to the Value Adjustment Board.
II. Do You Qualify?
For proof of residency, the items listed in Part I above must reflect a date
verifying residency prior to January 1 of the year for which the application is being
filed.
If the property being submitted for exemption is in trust, Section 196.031
and 196.041, Florida Statutes, allow for an exemption to the beneficiary of the
trust based on that person's equitable title in the property. The trust
must provide the applicant with beneficial title in equity and possessory right
to the use and occupancy for their lifetime of the subject property. (See
Sample Homestead language for Trusts) A
copy of the trust must be provided for review at the time of filing for
homestead exemption, or in lieu of the trust, a recorded Memorandum of Trust
prepared by the applicant's attorney. Other instruments conveying
equitable title for the purpose of qualifying for homestead exemption, such as
agreements for deed, must be reviewed on an individual basis.
Also, Chapter 196, Florida Statutes, specifies that when homestead property is sold or
there is a change in title to homestead property, a new application is required regardless
of the reason (divorce, transfers to avoid probate, transfers to trusts, etc.).
Furthermore, property transfers to family members to avoid probate of an estate may result
in loss of all or part of the homestead exemption unless a life estate is retained in the
conveyance in the same name(s) as prior to the conveyance. Consultation with this office
or your attorney is recommended prior to proceeding with types of changes.
This office now accepts applications for homestead exemption by mail and year-round.
Applications may be filed at any time on or before the annual deadline of March 1st, at
any of the Property Appraiser offices. An application by mail
must be postmarked on or before March 1 or it must be processed for the following year.
This excludes those filed late due to extenuating circumstances as explained below.
III. Automatic Renewal Of Exemptions
In 1989, a new program was implemented by the Property Appraiser whereby prior valid
exemptions could be automatically renewed. This automatic renewal program has helped
significantly to reduce the number of instances where deserving taxpayers lost their
exemption because they forgot to sign and return a renewal card, or the card was
inadvertently lost. The Property Appraiser will automatically renew your
Homestead Exemption each year and send your Homestead Exemption Card to you
in the mail as notification of the renewal. The property owner's obligation is to advise
the Property Appraiser if the property is no longer used as the owner's homestead*. With
regards to fairness to all taxpayers, this program has been quite effective in helping to
detect fraudulent exemption claims.
*ATTENTION If you are not entitled to
Homestead Exemption or the Automatic Homestead Exemption Renewal Card is incorrect, correct and return
the Renewal Card (Instructions are on the Renewal Card). Florida Law states that it is the duty of the property
owner to notify the Property Appraiser promptly whenever the use of the property or the
status or condition of the ownership changes so as to change the exempt status of the
property. For example, rental of homestead property can affect your entitlement to
homestead exemption. If any property owner fails to so notify the Property Appraiser
and the Property Appraiser determines that for any year, within the prior 10 years, the
owner was not entitled to receive homestead exemption, the property shall be subject to
the taxes exempted as a result of such failure to notify, plus 15% interest per annum
and a penalty rate of 50% of the taxes exempted; reference Chapters 196.001, 196.131
and 196.161 of the Florida Statutes. If you are aware or become aware of a property
owner who is receiving a homestead exemption to which they are not entitled, you are urged
to notify the Property Appraiser. For every illegal Homestead Exemption claimed, all
other taxpayers are required to shoulder an additional unfair tax burden!
B. $500 Widow/Widower Exemption
Application Requirements:
When you file application for a Widow/Widower $500 exemption, you must be a widow or
widower prior to JANUARY 1ST of the tax year and not remarried. Your application must
include proof of your spouse's death. Divorced persons do not qualify for this
exemption, even if both remain in the title.
C. $500 Disability Exemption Application
Steps and Requirements:
When you file application for a disability exemption, you must include one of the following:
- Proof of disability
from one (1) professionally unrelated licensed Florida physician on specific
state forms available at the Property Appraiser's Office.
- Proof of legal
blindness by certification from the Florida Division of Blind Services or
Social Security Administration.
D. Exemption for Totally and Permanently Disabled Persons
- Any real estate used
and owned as a homestead, less any portion thereof used for commercial
purposes, by a quadriplegic shall be exempt from taxation. Persons entitled to
this exemption must have been a permanent resident of this State as of January
1st of the year of application. If filing for the first time, please bring a
certificate from two (2) licensed medical doctors of this State. Click here
for DOR Form 416. Note:(Must Have Adobe
Acrobat Reader)
- 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(10),F.S., who must use a
wheelchair for mobility or who is legally blind, shall be exempt from
taxation.
Persons entitled to the exemption under number
one (1) above, must be a permanent resident of the State of Florida as of
January 1st of the year of application. Also, the prior year gross income of all
persons residing in or upon the homestead shall not exceed the amount of income
set forth in Section 196.101(4),F.S., 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 person. If filing for the
first time, please bring a certificate from two (2) licensed medical doctors of
this State.
Click here
for DOR Form 416 (Certification of Disability) and click here
for DOR Form 501A (Statement of Gross Income)..
Note: (Must Have Adobe Acrobat Reader)
E.
$5,000
Veteran's Disability Exemption Application
Any ex-service member, who is a
permanent resident of the State of Florida, who has been disabled to a degree of
10 percent or more in war or by a service-connected misfortune, is entitled to a
$5,000 exemption. If filing for the first time, please present a certificate of
disability from the United States Government or the United States Department of
Veterans Affairs or a letter from the
Veterans Administration indicating a 10% or more war-time disability.
F. Service Connected Total and Permanent Disability Exemption
Any honorably discharged veteran with a 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 1st of
the year of application. Under certain circumstances, the benefit of this
exemption can carry over to the veteran's spouse in the event of the veteran's
death. Consult the Property Appraiser's Office for further details. If filing
for the first time, please bring a letter (per Section 196.091, F.S.) from the
United States Department of Veterans Affairs.
When do you apply?
The normal filing time for
homestead exemption begins on January 1 and lasts through March 1. All
exemption applications for that year must be filed by March 1. You may pre-file
for the following year from March 2 through December 31, which is advisable to
avoid waiting in line. Failure to apply on or before March 1, according to
Florida law, is a waiver of the exemption privilege for that year.
What if You Miss the March 1, Filing Deadline?>
If extenuating circumstances prevented
your filing an application for homestead exemption during the statutory filing period of
January 1 to March 1, of the current year, you
may file an application late along with a petition to the Value Adjustment Board.
The forms are available at any of our branch offices. The guidelines adopted by the
Value Adjustment Board as to what constitutes extenuating circumstances are as follows and are
likewise followed by this office:
- Personal, family or business crisis or emergency at a critical time or
for an extended period of time that would cause a reasonable person's attention to be
diverted from filing.
- Physical or mental illness, infirmity or disability that would reasonably
affect the taxpayer's ability to timely file.
- Any other cause that would present a reasonably prudent taxpayer from
timely filing, including the intervention of some unforeseen and/or compelling event which
would divert the taxpayer's attention from timely filing.
The deadline for filing a petition to the Value Adjustment Board is
specified in the annual Notice of Proposed Taxes you receive in late August of each year.
Information on an Additional Homestead Exemption for
Senior Citizens Age 65 and Over.
Beginning January 1, each year
the Property Appraiser's office can accept applications for up to an additional
$50,000 exemption. The filing deadline for applications is March 1st
each year. This exemption applies only to
the property taxes levied by the taxing authorities granting the exemption.
The new law requires an annual submission of a Sworn
Statement of Household Income to the Property Appraiser's office.
QUALIFICATIONS
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You must own and establish your permanent residency as of January 1st.
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You must be approved for the $25,000 homestead exemption.
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You must be 65 years of age as of January 1st and provide proof of age.
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You must have a household income not exceeding $24,214 in 2007, to be adjusted annually
by the change in the Consumer Price Index.
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Applicants and persons living in the household who file IRS Form 1040 series will
need to provide a copy of their prior year's federal tax return for inspection,
including any wage and earning statements (i.e., W-2, 1099).
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Applicants and persons living in the household who are NOT required to file
IRS Form 1040 series should provide copies of all 1099 forms and other statements of
income from Social Security, pensions, interest income, etc. that prove income
received during the prior year.
DEFINING HOUSEHOLD INCOME
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HOUSEHOLD means a person or group of
persons living together in a room or group of rooms as a housing unit, but does
not include persons boarding in or renting a portion of the dwelling.
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HOUSEHOLD INCOME means the adjusted
gross income, as defined in s.62 of the United States Internal Revenue Code, of
the members of a household.
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CONSUMER PRICE INDEX means the average
of the monthly consumer-price-index figures for the stated 12-month period,
relative to the United States as a whole, issued by the United States Department
of Labor.
For your property to be classified as agricultural,
you must show that your property is being used in good faith for commercial agricultural
activities. The following are general guidelines that have been established for determining
bona fide commercial agricultural use by type of agricultural use. We
evaluate each application on its merits for consideration as bona fide commercial agricultural.
If your property meets these criteria, your property will be considered for classification as
agricultural:
| Type of Agricultural Use |
Acreage Criteria |
| Grove |
Considered on an individual basis |
| Row Crops |
Considered on an individual basis |
| Cattle Pasture |
Considered on an individual basis |
| Specialty Produce (e.g.: avocados, mangos,
etc.) |
Considered on an individual basis |
| Nurseries |
Must have State Certification |
| Others |
Considered on an individual basis |
The Property Appraiser may deny the request for agricultural
classification if lands are not being used for, or have been diverted from, agricultural use. In
addition, the Board of County Commissioners may re-classify land to non-agricultural when there
is contiguous urban or metropolitan development and the continued use of such land for agricultural
purposes will act as a deterrent to the timely and orderly expansion of the community.
The agricultural classification is must be renewed each year.
Applications for new agricultural classifications or changes in previous designations must be filed
with the Property Appraiser's Office between January 1st and March 1st of each year.
The following requirements must be met to qualify for the assessment reduction:
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The construction or reconstruction for which the assessment reduction is granted must have been substantially completed on or before the January 1 on which the assessment reduction for that property will first be applied.
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The property to which the assessment reduction applies must qualify for a homestead exemption at the time the construction or reconstruction is substantially complete and each year thereafter.
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The qualified parent or grandparent must permanently reside on the property on January 1 of the year the assessment reduction first applies and each year thereafter.
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The construction or reconstruction must have been substantially completed after January 7, 2003, the effective date of Section 193.703, F.S.
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The construction or reconstruction must be consistent with local land development regulations, including, where applicable, proper application for a building permit.
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The application must be received by March 1st.
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At least one qualifying parent or grandparent must be at least 62 years of age as of January 1.
TO VIEW THE APPLICATION FORM Click here (You must have
Adobe Acrobat Reader 6.0 or greater to view)
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