Voters on Jan. 29, 2008, approved an amendment to the Florida Constitution effecting the following changes to the State’s property tax system.

• $50,000 HOMESTEAD EXEMPTION: Properties with a Homestead Exemption will be automatically upgraded to the new $50,000 benefit.   New homeowners must file a first time application, which covers the newly increased Homestead Exemption.   The extra $25,000 homestead Exemption does not apply to School Board taxes.
• PORTABILITY: Currently, property owners with a homestead exemption receive a benefit known as Amendment 10 or Save Our Homes cap. This Save Our Homes benefit works by limiting the increase of the assessed value of a home to a maximum of 3% regardless of any increase in market value. Under the new law, homeowners will be allowed to transfer this benefit to the next homestead property. This is called portability or a portable cap.  Qualified applicants are now able to transfer (or port) this Save Our Homes benefit up to $500,000, whether they are buying a more expensive or less expensive home. Click here for the Portability Application Form. Since you must also file for Homestead Exemption, click here for the form.  To help homeowners estimate these benefits, please visit the Portable Cap Calculator.
• CAP ON NON-HOMESTEAD PROPERTY: Starting in 2009, non-homesteaded properties will be eligible for a 10% cap.  To receive this benefit, property owners will have to apply.  The application will be available in October 2008.  This 10% cap will not apply to taxes levied by the School Board.
• TANGIBLE PERSONAL PROPERTY EXEMPTION: A $25,000 exemption on business equipment such as computers, office furniture and fixtures is available for 2008.  To receive this benefit you must file your Tangible Personal Property Tax Return by April 1^st.

Florida Homestead Exemption

Every U.S. citizen or legal resident that has legal or equitable title to real property in the State of Florida and who resides thereon and in good faith makes it their permanent home as of January 1^st, is entitled to this exemption.

Applicants are required to furnish their social security number, and should have available evidence of ownership such as warranty deed or a tax bill in your name. If property is held jointly by husband and wife, either party may come in to apply for exemption. If filing an application for exemption, be prepared to provide two proofs of Florida residency dated prior to January 1^st from the following list:

If you own a car:  

• Florida Driver's License
• Florida automobile registration (License tag number) in your name  

If you do not own a car: (any two of the following)

• Florida Voters registration
• Florida Intangible Tax Return
• Children School Records and/or a moving van receipt
• Letter of recommendation from your doctor, or employer

Important Information affecting your Homestead Exemption.

When to file:  Applications for all exemptions may be made anytime up to March 1 of the tax year.  The Homestead Exemption will be automatically renewed annually until the property is sold or until the property is no longer the primary residence. If you purchase a residence after January 1st, you typically inherit the previous owner's homestead exemption if they were entitled to it. You will be required to file a new application for homestead exemption in the subsequent year. Your homestead exemption does not transfer from your previous property to your new property. Failure to apply by March 1 of the tax year constitutes a waiver of the exemption privilege for that year.  The Property Appraiser has the option of accepting applications after March 1, but they will be held for use the following year.

Where to file:  You may apply for your Exemption(s) by mail, for information and where to file in person check the "Homestead Exemptions" box on the right side of this page.

Property Owner's Responsibility:  Florida Law prescribes that it is the duty of the owner of any property to notify the Property Appraiser promptly, whenever the use of the property or the status or condition of the owner changes, so as to change the exempt status of the property. If any owner fails to so notify the Property Appraiser and the Property Appraiser determines that for any year within the prior ten years the owner was not entitled to receive such exemption, the property shall be subject to the taxes exempted as a result of such failure, plus 15 percent interest per annum, and a penalty of 50 percent of the taxes exempted.  Reference Sec.196.131 and 196.161, F.S.

• Exemption Cancellation Form

Social Security Number: For the 2000 tax year and subsequent tax rolls a Social Security Number will be required to file, and to maintain your current Homestead Exemption.

The Florida Legislature has changed Florida Statutes to now require Property Appraisers statewide to obtain and maintain social security numbers for all residing property owners who receive a homestead exemption.

This law (reference Chapter 196.011, Florida Statutes), provides that social security numbers are required for all homestead exemptions for the year 2000 assessment roll and thereafter and must be submitted to the Department of Revenue as part of the tax roll approval process.

Your social security number will be kept confidential by the property appraiser's office.

Social security numbers are confidential and exempt from state public records laws. Unauthorized disclosure of this information is subject to civil and criminal penalties. Copies of any documents containing the numbers which are provided for public inspection must exclude the social security numbers.

The purpose of this law is to provide a means to ensure that the homestead exemption is fairly and equitably applied to all Florida citizens. The large number of vacation homes and visitors in Florida makes it difficult to determine whether an application meets statutory requirements. The use of the social security number will help ensure that only those citizens entitled to the exemption will receive it.