Homestead Exemptions

FLORIDA HOMESTEAD EXEMPTION
FILING PERIOD JANUARY 1 – MARCH 1

Florida law requires that application be made by March 1^st to be eligible for the $25,000 Homestead Exemption. Only new applicants or those who had a change of residence need apply. Automatic renewals are mailed in January each year.

What Is A Homestead Exemption?

Homestead Exemption is a constitutional benefit of a $25,000 exemption removed from the assessed value of your property. It is granted to those applicants who timely file by March 1, possess title to real property and are bona fide Florida residents living in the dwelling and making it their permanent home on January 1. Properties granted Homestead Exemption automatically receive the “Save Our Homes” benefit. This is a constitutional benefit approved by the Florida voters in 1992. It places a limitation of 3% on annual assessment increase on Homestead properties beginning with the 1995 tax year. For properties granted Homestead Exemption in the prior years, that assessed value will be the base value for the implementation of “Save Our Homes". Thereafter, the assessed value will not increase more than 3% or the Consumer Price Index, whichever is less. Exceptions to that limitation include new additions or construction that escaped taxation in the past. Another exception would occur when a homestead property sells: the assessed value returns to fair market value in the year following the sale. That fair market value assessment then becomes the base value for “Save Our Homes” purpose for the new owner/homestead applicant.

According to Florida Statute, the requirements for determining eligibility are:  one must own, reside thereon, and be a legal resident of the State of Florida as of January 1.

If you hold title to a mobile home and own the land on which it is situated and the mobile home is permanently affixed to the land, you can make application to the Property Appraiser to have the property appraised as real property. This application requires you to purchase an “RP” sticker from the Tax Collector’s Office. Homestead Exemption may be allowed if the mobile home meets the above qualifications and the property owner meets the qualifications of the exemption. You may make application for Homestead Exemption between January 1^st and March 1^st.

What Documents Are Required To File?

1. Applicants must hold a valid Florida Driver’s License or a valid Florida I.D. Card. (A “Valid in Florida ONLY” license is not acceptable).

2. Florida vehicle license plate numbers for all vehicles.

3. Voter’s Registration Number or Declaration of Domicile (if not a U.S. Citizen) or you do not wish to register to vote.  (There is a nominal charge for the recording of a Declaration of Domicile.)

4. A Permanent Residency Card is required if you are not a U.S. Citizen.

5. Social Security Number for applicant.  If married, you must also provide spouse’s Social Security Number.

6. Date of Birth for applicant(s).

7. Your most recently paid tax bill with Parcel Identification Number or recorded Deed or recorded Contract for Deed.

Who Must File for Homestead?

Those individuals whose names appear on the Deed and who reside on the property must file unless the property is held in title by “Tenancies by the Entireties” (husband and wife) or Joint Tenants With Right of Survivorship. In these instances, only one person is required to file.

 

Where (How) to File for Homestead?

To better serve the residents of Lee County, we are now accepting Homestead Exemption applications by mail. The letter of instruction and application form may be obtained by visiting the Web Site at: http://www.leepa.org or may be picked up at one of the locations listed below. If you prefer to apply in person, you may do so at our Main Office located at 2480 Thompson Street, 4th floor, Fort Myers, Florida between the hours of 8:30 a.m. and 5:00 p.m. Monday through Friday

To File by Mail ONLY – 
Locations to Pick Up Homestead Applications:

CAPE CORAL LIBRARY 921 SW 39th Terrace Cape Coral, FL 33914	BONITA SPRINGS LIBRARY 26876 Pine Avenue Bonita Springs, FL 33917
DUNBAR JUPITER HAMMON LIBRARY 3095 Blount Street Ft. Myers, FL 33916	CAPTIVA MEMORIAL LIBRARY 11560 Chapin Lane Captiva, FL 33924
LEHIGH ACRES LIBRARY 1301 Homestead Road Lehigh Acres, FL 33936	FORT MYERS LIBRARY 2050 Lee Street Ft. Myers, FL 33901
PINE ISLAND LIBRARY 10700 Russell Road NE Bokeelia, FL 33922	NORTH FORT MYERS LIBRARY 2001 North Tamiami Trail No. Ft. Myers, FL 33903
RUTENBERG LIBRARY 6490 South Point Boulevard Ft. Myers, FL 33919	RIVERDALE LIBRARY 14564 Palm Beach Boulevard Ft. Myers, FL 33905
SANIBEL ISLAND LIBRARY 770 Dunlop Road Sanibel, FL 33957	LEHIGH ACRES Lee County Tax Collector’s Office 1446-48 Lee Blvd., Rm. 102 Lehigh Acres, FL 33936
FORT MYERS BEACH Lee County Tax Collector’s Office 17105 San Carlos Blvd. Summerlin Square Shopping Ctr. Fort Myers Beach, FL 33931	NORTH FORT MYERS Lee County Tax Collector’s Office 13860 North Cleveland Units I & J, North Shore Plaza North Fort Myers, FL 33903
BONITA SPRINGS Tax Collector’s Office 25300 Bernwood Dr Unit #3 Bonita Springs, FL 34135

Additional $25,000 Homestead Exemption for Persons 65 and Over

Every person who is eligible for the homestead exemption is eligible for an additional homestead exemption up to $25,000 under the following circumstances:(1) the county or municipality adopts an ordinance that allows the additional homestead exemption which applies ONLY to the taxes levied by the unit of government granting the exemption; (2) the taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed; (3) the annual household income of the taxpayer (defined as the adjusted gross income as defined in s. 62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed $20,000 (beginning January 1, 2001, this income threshold is adjusted annually by the percentage change in the average cost-of-living index); and, (4) the taxpayer annually submits a sworn statement of household income to the property appraiser not later than March 1.

Please note...Only the City of Sanibel, the Town of Fort Myers Beach and the City of Cape Coral have adopted the Senior's Exemption.

MOBILE HOME EXEMPTION

If you hold title to a mobile home and the land on which it is situated and the mobile home is permanently affixed to the land, you can make application to the Property Appraiser to have the property appraised as real property. This application requires you to purchase an "RP" sticker from the Tax Collector’s Office. You must make application for the sticker between January 1st and March 1st. Homestead exemption may be allowed if the mobile home meets the above qualifications and the property owner meets the qualifications for the exemption.

When no one individual owns the land, as is the case with some mobile home parks, the park is taxed for the land as a whole (real property) and the improvements to the mobile home are taxed as Tangible Personal Property. However, you still must buy a yearly "MH" tag for the mobile home itself from the Tax Collector’s Office.

WIDOW/WIDOWER’S $500 EXEMPTION

To file for Widow or Widower’s Exemption you must be a widow or widower prior to JANUARY 1st of the tax year and bring proof of your spouse’s death. (Divorced persons do not qualify for this exemption.)

 SENIOR EXEMPTION INFORMATION ADDITIONAL $25,000 HOMESTEAD EXEMPTION FOR PERSONS 65 AND OVER

Please note...Only the City of Sanibel, the Town of Fort Myers Beach and the City of Cape Coral have adopted the Senior's Exemption.

There is an additional $25,000 Homestead Exemption for Persons 65 and Over.

Every person who is eligible for the homestead exemption is eligible for an additional homestead exemption up to $25,000 under the following circumstances:

(1) The county or municipality adopts an ordinance that allows the additional homestead exemption which applies ONLY to the taxes levied by the unit of government granting the exemption;
(2) The taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed;
(3) The annual household income of the taxpayer (defined as the adjusted gross income as defined in s. 62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed $22,096 and,
(4) The taxpayer annually submits a sworn statement of household income to the property appraiser not later than March 1.

$500 DISABILITY EXEMPTION

In addition to Florida residency, you must provide one of the following: (1) Proof of total and permanent disability from two [2] professional unrelated licensed Florida physicians, the U.S. Veteran’s Administration; (2) Proof of 10% or more war-time disability from Veteran’s Administration; (3) Present proof of legal blindness.

 

$5,000 VETERANS DISABILITY EXEMPTION

In addition to Florida residency, veterans must provide proof issued by the U.S. Veteran’s Administration; designating 10% or more permanent service related disability in order to be eligible to receive the Veterans Exemption.

TOTAL EXEMPTION OF HOMESTEAD PROPERTY FROM AD VALOREM TAXATION

Section 196.101, F.S., provides that real estate qualifying for the homestead exemption on January 1, owned by quadriplegic, paraplegic, hemiplegic, or other totally and permanently disabled persons, who must use a wheel chair for mobility, or are legally blind and produce certification of that fact from two [2] professionally unrelated licensed Florida physicians, or the U.S. Veteran’s Administration, shall be exempt from ad valorem taxation.
(Except for quadriplegics & Veterans, there is also a gross income limitation for this exemption, governing all persons residing upon the homestead, which is adjusted annually.)

Section 196.081, F.S., provides that real estate qualifying for the homestead exemption on January 1, owned by veterans honorably discharged with a service connected total and permanent disability, shall be exempt from ad valorem taxation. Confirmation of the disability from the U.S. Veteran’s Administration is required for this exemption. A surviving spouse could enjoy the benefit of this exemption if the veteran was a permanent resident of Florida on January 1 of the year he or she died.

 AGRICULTURAL CLASSIFICATION

An agricultural classification is the designation of land by the Property Appraiser, pursuant to F.S. 193.461, in which the assessment is based on agricultural use value.

To qualify for Agricultural classification, a return must be filed with the Property Appraiser between January 1 and March 1 of the tax year. Only the land that is used for a bona fide agricultural purpose shall be classified agricultural. "Bona Fide Agricultural Purposes" means good faith commercial agricultural use of the land.

The Property Appraiser, prior to classifying such lands, may require the taxpayer or the taxpayer’s representative to furnish such information as may reasonably be required to establish such lands are actually used for a bona fide agricultural purpose.

The Property Appraiser may deny agricultural classification to the following lands:

• Lands that are not being used for or diverted from agricultural use
• Land that has been zoned non-agricultural at the request of the owner
• Land on which a sub-division plat is recorded
• Land which is purchased for a price three or more times the agricultural appraisal placed on the land

 PENALTY

Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption is guilty of a misdemeanor punishable by up to one (1) year in prison and/or a $5,000 fine. 196.131, F.S.

Send exemption questions to Striblingm@leepa.org

Val Harper/Webmaster.
Copyright © 2005 [One Title, LLC]. All rights reserved.
Revised: 10/05/08