Florida property-tax exemptions & deadlines

In Florida you apply for exemptions with your county property appraiser. The basic deadline is March 1, and you must be eligible as of January 1.

Last checked 2026-10-21 · 7 official sources

Key dates

Filing deadline

File Form DR-501 with your county property appraiser by March 1 of the tax year. You must own the property and make it your permanent residence by January 1. ^[2]

Missed it? Late filing

If you miss March 1, you must file with the property appraiser by the 25th day after the property appraiser mails TRIM notices (Notices of Proposed Property Taxes). The property appraiser may grant the exemption if you show extenuating circumstances. If not, you may petition the value adjustment board. ^[6]
The value adjustment board must grant the exemption if you can clearly document that missing March 1 was caused by postal error. ^[6]

Submit all exemption applications and documents to the property appraiser in the county where the property is located. The property appraiser decides whether a parcel is entitled to an exemption. ^[1]

If you own the property and make it your (or your dependent's) permanent residence, the homestead exemption can reduce taxable value by up to $50,000. ^[1]^[2]
The first $25,000 applies to all property taxes, including school taxes. An additional exemption of up to $25,000 applies to assessed value over $50,000 and only to non-school taxes. That additional amount is adjusted each Jan. 1 for positive CPI changes (s. 196.031, F.S.). ^[2]
The homestead exemption qualifies the home for the Save Our Homes assessment limitation. The assessment difference may be 'ported' to a new Florida homestead. ^[1]
Application form: DR-501. You're no longer eligible if the unit is rented, is no longer your permanent home, or you're no longer a permanent Florida resident. ^[2]

A county commission or city may adopt an additional homestead exemption of up to $50,000 for owners age 65 or older whose household income doesn't exceed the income limitation (s. 196.075(2), F.S.). ^[3]
Local governments may also adopt an exemption equal to the assessed value for owners 65 or older with a just value under $250,000 who have lived there at least 25 years and meet the income limit. ^[3]
The income limit is adjusted every year. Check with your property appraiser to see whether your county or city offers these exemptions. Forms: DR-501 and DR-501SC. ^[3]

Honorably discharged Florida-resident veterans with a service-connected disability of 10% or more may get a $5,000 assessment reduction (s. 196.24, F.S.). ^[4]
Veterans with a service-related total and permanent disability may be eligible for a total exemption on their homestead (ss. 196.081 and 196.091, F.S.). In some cases a surviving spouse may carry over the exemption. ^[4]
Veterans 65 or older who are partially or totally permanently disabled may, if they meet certain requirements, get a homestead discount equal to their permanent, service-connected disability percentage (s. 196.082, F.S.). ^[4]
Service members deployed outside the continental U.S., Alaska, and Hawaii in a designated operation may get an exemption proportional to time deployed the previous year (s. 196.173, F.S.; Form DR-501M). ^[4]

Homesteads of quadriplegics are exempt from all ad valorem taxes (s. 196.101(1), F.S.). ^[5]
Homesteads of paraplegic, hemiplegic, or other totally and permanently disabled people who must use a wheelchair, or who are legally blind, are exempt if gross household income is below the current limit. First-time filers need a certificate from two Florida-licensed doctors or the VA (Form DR-416). ^[5]
$5,000 of property of every widow, widower, blind person, or totally and permanently disabled Florida resident is exempt (s. 196.202, F.S.). ^[5]

After an original exemption is granted, the property appraiser mails a renewal application each year by February 1. Counties may vote to waive the annual application. Even then, you must refile if the property is sold, ownership changes, or it's no longer used as a homestead. ^[6]

Assessment (value) appeals to the county value adjustment board (VAB) are due within 25 days after the property appraiser mails your TRIM notice, usually in mid-August. ^[7]
Exemption denial appeals are due within 30 days after the denial notice is mailed. Property appraisers must mail denial notices by July 1. ^[7]
The VAB may charge up to $50 to file a petition. ^[7]

This year's Florida senior income limitation (DOR publishes it annually; see the Miami-Dade page for the figure that county lists).
Which counties and cities have adopted the local-option senior exemptions (other than as noted on county pages).