FLORIDA HOMESTEAD AND EXEMPTIONS

 

$25,000 Homestead Exemption


Every person who has legal or equitable title to real property in the State of Florida and who resides on the property on January 1 and in good faith makes it his or her permanent home is eligible for a homestead exemption. If title is held by the husband alone, a wife may file for him, with his consent, and vice-versa. If property is held by the entireties, one spouse may file as agent for the other.

 

If filing for the first time, be prepared to answer these questions:

  • In whose name or names was the title to the dwelling recorded as of
    January 1?

  • What is the street address of the property?

  • How long have you been a legal resident of the State of Florida? (A Declaration of Domicile or Voter's Registration will be proof of date before January 1.)

  • Do you have a Florida license plate on your car and a Florida driver's license?

  • Were you living in the dwelling on January 1?

When and Where to File


New applications for Homestead, Widow's, Widower's or Disability Exemption for the current year must be made in person prior to March 1st. These applications may be made in the Property Appraiser's office or in your various local communities at a time and place designated by the Property Appraiser.
The schedule indicating the time and place for filing for exemptions is published each year in your local newspaper, or you may call the Property Appraiser's office and be advised of this schedule.
Property owners who are not eligible for the current year but who are eligible for the following year, may pre-file for the exemption any time after March 1st.

 

ADDITIONAL TYPES OF EXEMPTIONS

Senior Citizen Exemption


ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS AGE 65 AND OVER.
Effective January 1, 2000 the Collier County Board of Commissioners and the Naples City Council approved, by ordinance, this additional homestead exemption. This exemption will apply only to the taxes levied by those governing bodies. The amount of the exemption specified will not exceed $25,000.
This ordinance requires the taxpayer to annually submit an application to the Property Appraiser, on or before March 1 of each year. This must be supported by copies of federal income tax returns for the prior year and any wage and earnings statements for each member of the household, and must be submitted by June 1, of each year. Such gross income cannot exceed $22,096 per year for the entire household. Beginning January 1, 2001, the income limitation will be adjusted annually, based on the change in the cost-of-living index.To qualify:
1. You must own and reside on the property as of January 1 of the tax roll year.
2. You must meet the eligibility requirements for the original $25,000 homestead exemption
3. You must be 65 years of age on or before January 1 of the tax roll year and provide proof of age.
4. You must have a household income of $22,096 or less and provide proof of income.
To determine if you initially qualify, the adjusted gross income is found on line 33 of the 1040 IRS tax form. Those persons not filing a federal tax return must provide the Property Appraiser with an IRS Record of Filing (form 4506) which confirms that a return was not filed, and a Sworn Statement of Household Income, along with all necessary documentation.
All necessary County and Federal forms required for the Senior Citizen Exemption can be mailed to you by the Property Appraisers office. Please call our office at 774-8141 to request the forms.


Widow's and Widower's Exemption
Any widow or widower who is a permanent Florida resident may claim the $500 exemption.
If the widow/widower remarries, he/she is no longer eligible to receive this exemption. If the widow/widower were divorced before death, this exemption cannot be claimed.
To file for this exemption you must be a widow or widower prior to January 1st of the tax year and provide proof of your spouse's death.

Disability Exemption
Every Florida resident who is totally and permanently disabled qualifies for this exemption. Furthermore, any service man or woman disabled at least 10% in war or by service-connected misfortune is entitled to a $5000 exemption. In filing for the first time, please present at least one of the following as proof of your disability.
1. If totally and permanently disabled, a certificate from two professionally unrelated licensed Florida physicians or Certificate from the U.S. Department of Veterans Affairs must be provided.
2. If claiming at least 10% wartime or service-connected disability, a certificate from the United States Government must be provided.

Other Exemptions:

Exemption for Blind Persons
Every Florida resident who is blind qualifies for this exemption. If claiming exemption based on blindness, a certificate from the Division of Blind Services, the Department of Education or the U.S. 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.


Military 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 assessment.
Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of the veteran's death. Call our office at (941) 774-8141 for more details.


Total Exemption of Homestead From Taxation
Florida Statutes provide that real estate used and owned as a homestead by a quadriplegic, paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheel chair for mobility or is legally blind shall be exempt from ad valorem taxation. The applicant must produce a Certificate of this disability from two professional unrelated licensed Florida physicians or U.S. Department of Veterans Affairs. Also the income of all persons residing upon the homestead cannot not exceed an income ceiling determined yearly by the Florida Department of Revenue (call our office for figures) including Social Security benefits. (Quadriplegics are exempted from the income requirement).
Florida Statutes provide that real estate used and owned as a homestead by a veteran, honorably discharged with service connected total and permanent disability, shall be exempt from ad valorem taxation. The applicant must have a letter from the U.S. Government or U.S. Department of Veterans Affairs confirming this disability. The veteran must be a permanent resident of Florida prior to January 1st of the tax year for which the exemption is being claimed.

Other Property Tax Exemptions
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.
1. No application for exemption may be granted for religious, literary, scientific or charitable use of property until the application has been found by the Property Appraiser, or upon appeal by the Value Adjustment Board, to be a non-profit as defined in Florida Statute 196.196.
2. Educational institutions means state, parochial, church and private schools, colleges and universities conducting regular classes and courses of study. To be eligible applicant must also have certification by, accreditation to, or membership in, the State Department of Education of Florida, Southern Association of Colleges and Secondary Schools or the Florida Council of Independent Schools.

Information gathered from Collier County Property Appraisers website at http://www.collierappraiser.com

 

For more information, contact the local office below:


Collier County Government Center
3285 Tamiami Trail E.
Naples, Fl 34112-5758

Customer Service: (239) 774-8141
Tangible Property: (239) 774-8145
Facsimile Number: (239) 774-2071

Collier County Government Center
4715 Golden Gate Parkway
Naples, Fl 34116-6901

Customer Service: (239) 348-0246
Facsimile Number: (239) 348-3590


**** The Senior Exemption MUST be re-applied for annually ****

 
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RUTH BETHEM, ABR, CRS, GRI, Realtor®
Downing-Frye Realty, Inc.
3411 Tamiami Tr. N.
Naples, Florida 34103
Phone: 239-777-7007 or Toll Free 877-777-7545

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